Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK

被引：10

作者：

Ali, Arshad ^{[1
]}

Akbar, Saeed ^{[2
]}

Ormrod, Phillip ^{[2
]}

机构：

[1] Univ Malakand, Dept Management Studies, Khayber Paktunkhwa, Pakistan

[2] Univ Liverpool, Sch Management, Liverpool L69 7ZH, Merseyside, England

来源：

ACCOUNTING FORUM | 2016年 / 40卷 / 01期

关键词：

International financial reporting standards; Accounting harmonisation; Alternative investment market; Small and growing companies; Gray conservatism index; IFRS; 1; ACCOUNTING STANDARDS; IFRS; TRANSITION; PERSPECTIVE; EXPRESSIONS; STATEMENTS; RELEVANCE; INCOME; ANGLO;

D O I：

10.1016/j.accfor.2015.12.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that reported under UK GAAP; however, the difference is much smaller for AIM listed companies as compared to what existing literature suggests for firms listed on main stock markets. The Gray's partial analysis results indicate that despite the extensive programmes for improving convergence over time there is still a considerable discrepancy between IFRS and UK GAAP. (C) 2015 Elsevier Ltd. All rights reserved.

引用

页码：45 / 62

页数：18

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