Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F27266150%3A_____%2F12%3A%230000023" target="_blank" >RIV/27266150:_____/12:#0000023 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries
Original language description
This paper analyses the impact of new IFRS reporting rules on financial ratios in comparison with local accounting standards in selected European countries. The article is based on comparison of relevant studies characterising the subject. The selectionof the countries is as follows: Turkey, Finland, Hungary, Poland, Sweden, Norway and the Czech Republic. We ave learned that studies have by en large different research focus and the impact of IFRS on ratios is not homogeneous which is understandable dueto different countries background. The second goal of this study was to provide a wider foundation to our comparative study dealing with impact on rtaios in the Czech Republic (Jindrichovska and Kubickova, 2012 and a sequel: Jindrichovska, Kubickova, Prsala, 2012). The Czech research study came to a conclusion, that translation of Czech statements (CAS) to IFRS did not cause any significant changes in the value of financial indicators, nowever one needs to be cautious with generalizatio
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
BUSINESS EXCELLENCE CHALLANGES DURING THE ECONOMIC CRISIS
ISBN
978-80-86175-79-9
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
266-272
Publisher name
Academy of Economic Studies Bucharest
Place of publication
Bucharest
Event location
Brasov
Event date
Jan 1, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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