Impact of International Financial Reporting Standard adoption on key financial ratios

被引：68

作者：

Lantto, Anna-Maija ^{[1
]}

Sahlstrom, Petri ^{[1
]}

机构：

[1] Univ Oulu, Dept Accounting & Finance, FIN-90014 Oulu, Finland

来源：

ACCOUNTING AND FINANCE | 2009年 / 49卷 / 02期

关键词：

International financial reporting standards; IFRS; Financial ratios; M41; QUALITY;

D O I：

10.1111/j.1467-629X.2008.00283.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Although previous research has investigated the economic consequences of International Financial Reporting Standard (IFRS) adoption, there is little evidence on the impact of IFRS adoption on key financial ratios. To fill this gap, we examine this issue in a continental European country (Finland). Our results show that the adoption of IFRS changes the magnitude of the key accounting ratios. Moreover, we extend the literature by showing that the adoption of fair value accounting rules and stricter requirements on certain accounting issues are the reasons for the changes observed in accounting figures and financial ratios.

引用

页码：341 / 361

页数：21

共 50 条

[1] The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe
Aubert, Francois
Grudnitski, Gary
[J]. JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, 2011, 22 (01) : 1 - 26
[2] The impact of International Financial Reporting Standards adoption on the integration of capital markets
Zahid, R. M. Ammar
Simga-Mugan, Can
[J]. INTERNATIONAL JOURNAL OF FINANCE & ECONOMICS, 2024, 29 (01) : 229 - 250
[3] IMPACT OF IFRS ADOPTION ON KEY FINANCIAL RATIOS: COMPARISON OF SELECTED EUROPEAN COUNTRIES
Kubickova, Dana
Jindrichovska, Irena
[J]. BUSINESS EXCELLENCE CHALLENGES DURING THE ECONOMIC CRISIS, VOL 1, 2012, : 266 - 272
[4] Adoption of international financial reporting standards: Impact on the value relevance of intangible assets
Chalmers, Keryn
Clinch, Greg
Godfrey, Jayne M.
[J]. AUSTRALIAN ACCOUNTING REVIEW, 2008, 18 (03) : 237 - 247
[5] Adoption of International Financial Reporting Standards and its effect on quality of financial reporting-a bibliometric study
Kumari, Reena
Naresh, G.
[J]. INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2023, 15 (03) : 255 - 281
[6] Global financial reporting convergence: A study of the adoption of International Financial Reporting Standards by the Swedish accountancy profession
Jansson, Andreas
[J]. COMPETITION & CHANGE, 2020, 24 (05) : 429 - 449
[7] The impact of IFRS adoption on the quality of consolidated financial reporting
Mueller, Victor-Octavian
[J]. 2ND WORLD CONFERENCE ON BUSINESS, ECONOMICS AND MANAGEMENT, 2014, 109 : 976 - 982
[8] Adoption of International Financial Reporting Standard, Capital structure and Profitability of Selected Quoted firms in Nigeria
Otekunrin, Adegbola Olubukola
Iyoha, Francis Odianonsen
Uwuigbe, Uwalomwa
Uwuigbe, Olubukola Ranti
[J]. SUSTAINABLE ECONOMIC GROWTH, EDUCATION EXCELLENCE, AND INNOVATION MANAGEMENT THROUGH VISION 2020, VOLS I-VII, 2017, : 3788 - 3797
[9] The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives
Gao, Ru
Sidhu, Baljit K.
[J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2018, 54 (03): : 277 - 318
[10] THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE CZECH REPUBLIC AND ITS IMPACT ON CORPORATE TAXATION
Mejzlik, Ladislav
Arltova, Marketa
Prochazka, David
Vitek, Leos
[J]. POLITICKA EKONOMIE, 2015, 63 (07) : 811 - 832

← 1 2 3 4 5 →