e-journal

Impact of IFRS: evidence from Spanish listed companies

---

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting
Standards’ (IFRS) mandatory adoption on the financial statements of Spanish listed companies.
Design/methodology/approach – The authors estimate a panel data model by generalized least
squares’ within-between in order to contrast the possible structural breaks in the relations between
income statement items and balance sheet items, using data from the 35 largest listed companies.
Findings – The results show significant changes on these relations, but with different signs and
degrees of intensity depending on the balance sheet item analyzed.
Research limitations/implications – The data choice introduces a size bias that could be taken
into account in the generalization of the results to other listed companies.
Originality/value – This work is developed using a mandatory, local, accounting and panel data
framework for first time using Spanish listed companies in order to measure the impact of the IFRS
adoption.

Keywords Finance, Listed companies, Accounting, Panel data, Spain, Financial statements, International Accounting Standards, Mandatory adoption

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

-

Penerbit

: Emerald Group., 2014

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 157-172

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar