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Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies Cover

Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies

Management of Organizations: Systematic Research
Volume 89 (2023): Issue 1 (June 2023)
By: Renata Legenzova and  Liveta Žilaitytė  
Open Access
|Sep 2023

Authors

Renata Legenzova

renata.legenzova@vdu.lt

PhD, professor at the Faculty of Economics and Management, Vytautas Magnus University, Lithuania

Liveta Žilaitytė

liveta.zilaityte@gmail.com

Financial project controller at Nokia, Lithuania
DOI: https://doi.org/10.2478/mosr-2023-0005 | Journal eISSN: 2335-8750 | Journal ISSN: 1392-1142
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Language: English
Page range: 67 - 86
Submitted on: May 30, 2023
Accepted on: Aug 20, 2023
Published on: Sep 28, 2023
Published by: Vytautas Magnus University, Institute of Foreign Language
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
IFRS 16,
lease accounting,
right-of-use assets,
lease liability,
financial performance
Related subjects:
Business and economics,
Business management,
Marketing, sales, customer relations,
Management, organization, corporate governance,
Business development, change management, cooperation,
Human resources, labor practice, job and career

© 2023 Renata Legenzova, Liveta Žilaitytė, published by Vytautas Magnus University, Institute of Foreign Language
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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