Determinantes do modelo de adoção da IFRS16

Abstract

The accounting standards for leases have undergone major changes recently with the introduction of IFRS 16 in order to replace IAS 17 and whose application became mandatory for all accounting reports that started on January 1st, 2019. In face of such change, companies had to choose between the full retrospective approach and the modified retrospective approach. This study assesses the factors that influenced the decision of Portuguese companies regarding the two available approaches. The results seem to indicate that the percentage value of Return on Assets had a potential impact on this choice, and the higher this is, the more likely the company is to choose the modified retrospective approach. The small number of companies that adopted the full retrospective approach proved to be a major limitation to the empirical study.

Date of Award	11 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)