Due to changes in lease agreements accounting standards, firms will soon have to recognize operating lease obligations that historically have been kept off-balance sheets (OBS). Research indicates that this change will have substantial effects on the presentation of the financial position and results of firms involved. It is also expected that this will affect decision-making by stakeholders such as boards, managers, bankers and financial analysts. Although it is assumed that these professionals consider all relevant information, it is also known that the smaller the chance of relevant information being overlooked, the better the decision-making. In this study we examine whether IFRS 16 has that positive effect. The results from this research suggest that the accounting treatment under IFRS 16 contributes to the quality but not necessarily to the ease of making investment financing decisions. that determining lease expenses based on capital leases is more economical for market participants. Although research (Graham & King, 2013) indicates that some leased assets should be capitalized at the assets' purchase price (whole asset value), current practice is that leased assets are capitalized at the present value of future minimum lease payments (right-of-use asset value). From January 1, 2019, companies will be compelled to comply with the introduction of IFRS 16 to capitalize their operating lease liabilities. This change may play an important role in the quality of investment financing decision-making based on that information. The International Accounting Standards Board (IASB) is fully convinced of the importance of this role, as evidenced by their decision to adapt the prevailing International Financial Reporting Standards. Hans Hoogervorst, IASBchairman, explains the new requirements: "These new accounting requirements bring lease accounting into the 21 st century, ending the guesswork involved when calculating a company's often-substantial lease obligations. The new standard will provide much-needed transparency on companies' lease assets and liabilities, meaning that off-balance sheet lease financing will no longer be lurking in the shadows. It will also improve comparability between companies that lease and those that borrow to buy." According to earlier research by Cornaggia et al. (2013), Singh (2012) and Wicker and Young (2011), it can be expected that the change in rules will influence the evaluation of financial ratios of leasing firms. Similarly, Hales, Venkataraman, and Wilks (2012) argue