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Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Lueg, Rainer; Punda, Pawel; Burkert, Michael - In: Advances in accounting : a research annual 30 (2014) 1, pp. 241-250
Persistent link: https://www.econbiz.de/10010378702
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IFRS and performance measurement
Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 175-185
Persistent link: https://www.econbiz.de/10010383526
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Financial ratios as performance measure : a comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010395935
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The impact of new lease standards under US GAAP and IFRS on financial ratios
Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28
Persistent link: https://www.econbiz.de/10012306063
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Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Zeller, Thomas L.; Kostolansky, John; Bozoudis, Michail - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 109-129
Persistent link: https://www.econbiz.de/10012504741
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The impact of IFRS convergence on key financial indicators of Public Sector Undertakings listed on NSE, India
Akhtar, Mohammed Anam; Khan, Khurram Ajaz; Tripathi, … - In: International journal of behavioural accounting and finance 6 (2022) 4, pp. 333-347
Persistent link: https://www.econbiz.de/10013475382
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Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
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Der Einzelabschluss : Erstellung und Analyse
Egger, Anton; Samer, Helmut; Bertl, Romuald - 2010 - 13., überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10008699403
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Der Einzelabschluss : Erstellung und Analyse
Egger, Anton; Samer, Helmut; Bertl, Romuald - 2008 - 12., überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10003803475
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The role of accounting information in financial performance measurements from external user's viewpoint
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52
US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …
Persistent link: https://www.econbiz.de/10011459733