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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10013552430

Factors shaping the future of leasing in Poland : the role of external shocks, regulations, and emerging technologies

Radlo, Mariusz-Jan; Szczech-Pietkiewicz, Ewelina; … - In: International journal of management and economics 60 (2024) 1, pp. 22-32

This study aims to identify and evaluate the key trends in the leasing sector in Poland from the perspective of both … executives of leasing businesses in Poland and among representatives of the Polish Leasing Association enabled us to determine … the following list of contemporary trends that are relevant to the leasing sector: the circular economy, the sharing …

Persistent link: https://www.econbiz.de/10014503197