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September 29, 2025EPRA International Journal of Environmental Economics Commerce and Educational ManagementOpen Access

Ifrs 16 Leases and Its Effect on the Financial Results of Iraqi Companies

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Authors

KCKapil ChoudharyNPNaman PhutelaMMMustaffa Abdulkareem Mahmood

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Overview

Longitudinal analysis reveals IFRS 16 significantly alters financial ratios in leasing-intensive sectors.

Key Points

  • IFRS 16 implementation affects key financial ratios like ROA and ROE for Iraqi companies.
  • Financial metrics such as EBITDA/Revenue and Debt/Equity show significant changes post-IFRS 16.
  • Longitudinal analysis of 100 Iraqi companies from 2017-2022 provides comprehensive insights.
  • Statistical methods reveal that sectoral leasing intensity impacts financial results under IFRS 16.

Cite This Study

Choudhary et al. (2025) studied this question.

synapsesocial.com/papers/68da58d1c1728099cfd10e6chttps://doi.org/10.36713/epra24205
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