Impact of IFRS-16 lease standard on financial statements of transportation and storage companies: evidence from Bist

The International Financial Reporting Standards (IFRS) have been implemented by firms around the globe to make financial information internationally consistent and comparable. The newly established international financial reporting standard (IFRS-16, "Leases") requires recognition of certain old off-balance-sheet assets and liabilities resulting from operating leases under the International Accounting Standard 17 (IAS 17). The objective of this research aims to employ financial statement items and ratios to investigate how the new leasing standard IFRS-16 affected financial statements following its first implementation in January 2019. The transportation and storage sector, which the IASB's impact analysis identifies as one of the industries that would be impacted the most has been looked into in this context. This study covers firms included in the transportation and storage sector that are traded in BIST (Borsa İstanbul) as of 2020.

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Eser Adı
(dc.title)
Impact of IFRS-16 lease standard on financial statements of transportation and storage companies: evidence from Bist
Yazar [Asıl]
(dc.creator.author)
Abdullahi, Mukhtar Farah
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences Master’s Program in Accounting and Finance Department
Yayın Tarihi
(dc.date.issued)
2023
Yayın Turu [Akademik]
(dc.type)
preprint
Yayın Türü [Ortam]
(dc.format)
application/pdf
Konu Başlıkları [Genel]
(dc.subject)
Bist
Konu Başlıkları [Genel]
(dc.subject)
Financial lease
Konu Başlıkları [Genel]
(dc.subject)
Financial ratios
Konu Başlıkları [Genel]
(dc.subject)
Ifrs-16
Konu Başlıkları [Genel]
(dc.subject)
Operating lease
Konu Başlıkları [Genel]
(dc.subject)
Transportation and storage sector
Konu Başlıkları [Genel]
(dc.subject)
Finansal kiralama
Konu Başlıkları [Genel]
(dc.subject)
Finansal oranlar
Konu Başlıkları [Genel]
(dc.subject)
Las-17
Konu Başlıkları [Genel]
(dc.subject)
Operasyonel kiralama
Yayıncı
(dc.publisher)
Yeditepe University Academic and Open Access Information System
Dil
(dc.language.iso)
eng
Özet Bilgisi
(dc.description.abstract)
The International Financial Reporting Standards (IFRS) have been implemented by firms around the globe to make financial information internationally consistent and comparable. The newly established international financial reporting standard (IFRS-16, "Leases") requires recognition of certain old off-balance-sheet assets and liabilities resulting from operating leases under the International Accounting Standard 17 (IAS 17). The objective of this research aims to employ financial statement items and ratios to investigate how the new leasing standard IFRS-16 affected financial statements following its first implementation in January 2019. The transportation and storage sector, which the IASB's impact analysis identifies as one of the industries that would be impacted the most has been looked into in this context. This study covers firms included in the transportation and storage sector that are traded in BIST (Borsa İstanbul) as of 2020.
Kayıt Giriş Tarihi
(dc.date.accessioned)
2023-11-13
Açık Erişim Tarihi
(dc.date.available)
2023-11-13
Haklar
(dc.rights)
Yeditepe University Academic and Open Access Information System
Erişim Hakkı
(dc.rights.access)
Open Access
Telif Hakkı
(dc.rights.holder)
Unless otherwise stated, copyrights belong to Yeditepe University. Usage permissions are specified in the Open Access System, and "InC-NC/1.0" and "by-nc-nd/4.0" are as stated.
Telif Hakkı Url
(dc.rights.uri)
http://creativecommons.org/licenses/by-nc-nd/4.0
Telif Hakkı Url
(dc.rights.uri)
https://rightsstatements.org/page/InC-NC/1.0/?language=en
Açıklama [Genel]
(dc.description)
Final published version
Açıklama [Not]
(dc.description.note)
Note: This preprint reports new research that has not been certified by peer review and should not be used as established information without consulting multiple experts in the field.
Tanım Koleksiyon Bilgisi
(dc.description.collectioninformation)
This item is part of the preprint collection made available through Yeditepe University library. For your questions, our contact address is openaccess@yeditepe.edu.tr
Tek Biçim Adres
(dc.identifier.uri)
https://hdl.handle.net/20.500.11831/8054
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