The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

of IFRS 16 on companies’ financial Structure, economic and financial performance. …This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements … to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on …