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Profit measurement and UK accounting standards : a case of increasing disharmony in relation to US GAAP and IASs

Weetman, Pauline; Jones, E. A. E.; Adams, C. A.; Gray, … - 2008

Persistent link: https://www.econbiz.de/10003715409

The Basu measure as an indicator of conditional conservatism : evidence from UK earnings components

Hsu, Audrey; O'Hanlon, John; Peasnell, Ken V. - In: European accounting review 21 (2012) 1, pp. 87-113

Persistent link: https://www.econbiz.de/10009562338

Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IASs

Weetman, P. (contributor) - In: Developments in the international harmonization of …, (pp. 195-214). 2004

Persistent link: https://www.econbiz.de/10002128667

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

Does Transition to IFRS Substantially Affect Key Financial Ratios in Equity-Based Common Law Regimes? Evidence from the UK

Lueg, Rainer - 2015

This paper provides evidence of how a transition to IFRS affects key financial ratios and the pertinent financial … impact of IFRS transition on listed companies in the shareholder-oriented common law regime of the UK. The study contributes … IFRS leads to substantial differences in key financial ratios. These even surpass differences reported by companies in …

Persistent link: https://www.econbiz.de/10013028662