Browsing BI Open by Author "Baumann, Jørgen Kristoffer"
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The effect of IFRS 16 on key financial ratios and financing decisions
Baumann, Jørgen Kristoffer; Hegrestad, Thor Gunnar (Master thesis, 2020)The objective of this paper is to determine the impact of IFRS 16 (the new accounting standard for leases) on both selected financial ratios and on the use of lease financing. The analysis is performed using data disclosed ...