Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

BUSINESS EXCELLENCE CHALLANGES DURING THE ECONOMIC CRISIS

ISBN

978-80-86175-79-9

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

266-272

Název nakladatele

Academy of Economic Studies Bucharest

Místo vydání

Bucharest

Místo konání akce

Brasov

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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