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Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17

Mohammad Aladwan

International Journal of Managerial and Financial Accounting2025https://doi.org/10.1504/ijmfa.2025.145285article
AJG 2ABDC B
Weight
0.37

Abstract

The current research is an attempt to contribute to the accounting standards framework by examining the contribution for adopting the new leasing standard IFRS 16 that replaced the previous IAS 17 for leasing to verify the extent to which the new standard imitates the market value of companies. The study investigation centred on detailed comparison between a firm's performance results pre and post the inclusion of the new standard. The reported accounting information about stock market price, market value, net income, market to book value and market to cash flow were assessed before and after the adoption of the new leases standard through a comparison of means and regression variations to identify any changes if found. The findings of our inspection revealed significant economic consequences for IFRS 16 on the selected variables; thus a supportive evidence was established for the ability of emerging markets to imitate any changes in international accounting standards.

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https://doi.org/https://doi.org/10.1504/ijmfa.2025.145285

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@article{mohammad2025,
  title        = {{Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17}},
  author       = {Mohammad Aladwan},
  journal      = {International Journal of Managerial and Financial Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijmfa.2025.145285},
}

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Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.