Advanced search
Publication Cover
Accounting in Europe Volume 15, 2018 - Issue 1
Submit an article Journal homepage
13,941
Views
3
CrossRef citations to date
0
Altmetric
Articles

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach

José Morales-DíazInstituto de Estudios Bursátiles (IEB) Business School, Madrid, SpainORCID Iconhttp://orcid.org/0000-0001-7234-7212View further author information
ORCID Icon &
Constancio Zamora-RamírezDepartment of Accounting and Finance, University of Seville, Seville, SpainCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0002-6478-6941View further author information
ORCID Icon
Pages 105-133 | Published online: 12 Feb 2018

Citations (3)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (3)

David Delgado-Vaquero, José Morales-Díaz & Constancio Zamora-Ramírez. (2023) A model proposal for IFRS 16 IBR adjustment based on bond market pricing. Economic Research-Ekonomska Istraživanja 36:2.
Read now
Frédéric Pourtier, Frédérique Bardinet-Evraert & Veronique Darmendrail. (2023) The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France. Accounting in Europe 20:2, pages 194-224.
Read now
David Delgado-Vaquero, Jose Morales-Diaz & Constancio Zamora-Ramírez. (2022) IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment. Accounting in Europe 19:2, pages 287-310.
Read now

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.