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

Autor:	Ali, A., Akbar, Saeed, Ormrod, P.
Jazyk:	angličtina
Rok vydání:	2016
Předmět:	International financial reporting standards Accounting harmonisation Alternative investment market Small and growing companies Gray conservatism index IFRS 1
Druh dokumentu:	Článek
DOI:	10.1016/j.accfor.2015.12.001
Popis:	Yes 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.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://hdl.handle.net/10454/17131 Zobrazit plný text záznamu