English, Article edition: Impact of International Financial Reporting Standard adoption on key financial ratios Anna-Maija Lantto; Petri Sahlström

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Bookmark: http://trove.nla.gov.au/version/107757
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  • article
Language
  • English

Edition details

Title
  • Impact of International Financial Reporting Standard adoption on key financial ratios
Author
  • Anna-Maija Lantto
  • Petri Sahlström
Physical Description
  • article
Notes
  • Although previous research has investigated the economic consequences of International Financial Reporting Standard (IFRS) adoption, there is little evidence on the impact of IFRS adoption on key financial ratios. To fill this gap, we examine this issue in a continental European country (Finland). Our results show that the adoption of IFRS changes the magnitude of the key accounting ratios. Moreover, we extend the literature by showing that the adoption of fair value accounting rules and stricter requirements on certain accounting issues are the reasons for the changes observed in accounting figures and financial ratios. Copyright (c) The Authors. Journal compilation (c) 2009 AFAANZ.
  • RePEc:bla:acctfi:v:49:y:2009:i:2:p:341-361
Language
  • English
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