The economic consequences of IFRS 16 adoption : the role of gearing restriction in debt covenants
Year of publication: |
2023
|
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Authors: | Lau, Chee Kwong |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 24.2023, 3, p. 464-482
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Subject: | Debt covenant hypothesis | Economic consequences | IFRS 16 Leases | Off-balance sheet | Operating lease intensity | Retrospective capitalisation |
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