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Impact of International Financial Reporting Standard adoption on key financial ratios

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  1. Fitó, M. Àngels & Moya, Soledad & Orgaz, Neus, 2013. "The debate on rented assets capitalization: The economic impact on family firms," Journal of Family Business Strategy, Elsevier, vol. 4(4), pages 260-269.
  2. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
  3. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
  4. Beke, Jenő & Tiszberger, Mónika, 2012. "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 412-425.
  5. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  6. Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.
  7. Jing Wang & Wei Li & Arno Forst, 2021. "Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1537-1559, May.
  8. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
  9. Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015. "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 217-224.
  10. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  11. Challoner A. Matero & Hsien-Li Lee, 2024. "Effect of International Financial Reporting Standards on Firm Performance and Components of Leverage," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 1206-1216, January.
  12. Niazi, Ghulam Shabbir Khan & Hunjra, Ahmed Imran & Rashid, Majid & Akbar, Syed Waqar & Akhtar, Muhammad Naeem, 2010. "Practices of working capital policy and performance assessment financial ratios and their relationship with organization performance," MPRA Paper 40659, University Library of Munich, Germany.
  13. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  14. Wafaa Salah, 2020. "The International Financial Reporting Standards and Firm Performance: A Systematic Review," Applied Finance and Accounting, Redfame publishing, vol. 6(2), pages 1-10, August.
  15. Challoner A. Matero & Hsien-Li Lee, 2024. "Effect of Tax Rate Cut on Financial Performance of Electronic Firms," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(2), pages 1839-1855, February.
  16. Lueg, Rainer & Punda, Pawel & Burkert, Michael, 2014. "Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK," Advances in accounting, Elsevier, vol. 30(1), pages 241-250.
  17. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
  18. Haruna, Dzugwahi & Apedzan Emmanuel, Kighir, 2018. "Ifrs Adoption And Shareholders' Wealth Of Deposit Money Banks In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 16-30, December.
  19. Ioseb Mamukelashvili & Elene Kharabadze, 2017. "Financial Statement Analysis to Determine IPO Readiness: Evidence from Georgian State-owned Joint Stock Companies," Proceedings of Business and Management Conferences 5207514, International Institute of Social and Economic Sciences.
  20. Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015. "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 132-150, June.
  21. Anita Golovkova, 2020. "IFRS implementation in healthcare facilities in the United Kingdom: (un)intended effects [Implementace IFRS ve zdravotnických zařízeních ve Velké Británii – (ne)zamyšlené dopady]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
  22. Anna-Maija Lantto, 2014. "Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 335-356, June.
  23. Ariel Markelevich & Lewis Shaw & Hagit Weihs, 2016. "Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 167-211.
  24. Silviu Cornel Virgil Chiriac, 2021. "The Impact Of Real Estate Investments On The Performance Of The Entities Listed At The Bvb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 177-186, July.
  25. Oliveira, Lídia & Rodrigues, Lúcia Lima & Craig, Russell, 2010. "Intangible assets and value relevance: Evidence from the Portuguese stock exchange," The British Accounting Review, Elsevier, vol. 42(4), pages 241-252.
  26. Lantto, Anna-Maija, 2022. "Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  27. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2016. "Corrigendum to: A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 660-661, November.
  28. Olayinka Erin & Foluke Oduwole & Paul Olojede & Jonah Arumona, 2018. "Does International Financial Reporting Standards (IFRS) Impact Profitability Ratios of Listed Banks in Nigeria?," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 2(2), pages 79-90.
  29. André Aroldo Freitas de Moura & Antônio Carlos Coelho, 2016. "Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil," Brazilian Business Review, Fucape Business School, vol. 13(5), pages 27-50, September.
  30. Kuo‐Cheng Kuo & Wen‐Min Lu & Thanh Nhan Dinh, 2020. "Firm performance and ownership structure: Dynamic network data envelopment analysis approach," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(4), pages 608-623, June.
  31. Grantley Taylor & Greg Tower, 2011. "Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies," Australian Accounting Review, CPA Australia, vol. 21(3), pages 302-314, September.
  32. Bastida, Ramón & Carreras Roig, Lluís, 2013. "Empirical study about the effects of the application of IAS 32 in Cooperatives," Working Papers 2072/220216, Universitat Rovira i Virgili, Department of Economics.
  33. Michaela Beranová, 2013. "The problem of accounting methods in connection to company valuation," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(4), pages 867-872.
  34. Anita Golovkova, 2020. "IFRS implementation in healthcare facilities in the United Kingdom: (un)intended effects [Implementace IFRS ve zdravotnických zařízeních ve Velké Británii - (ne)zamyšlené dopady]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 53-70.
  35. Ru Gao & Baljit K. Sidhu, 2018. "Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 817-848, September.
  36. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  37. Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
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