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    Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK

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    Akbar_Accounting_Forum (532.1Kb)
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    Publication date
    2016-03
    Author
    Ali, A.
    Akbar, Saeed
    Ormrod, P.
    Keyword
    International financial reporting standards
    Accounting harmonisation
    Alternative investment market
    Small and growing companies
    Gray conservatism index
    IFRS 1
    Rights
    © 2015 Elsevier Ltd. All rights reserved. Reproduced in accordance with the publisher's self-archiving policy. This manuscript version is made available under the CC-BY-NC-ND 4.0 license.
    Peer-Reviewed
    Yes
    
    Metadata
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    Abstract
    This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that reported under UK GAAP; however, the difference is much smaller for AIM listed companies as compared to what existing literature suggests for firms listed on main stock markets. The Gray's partial analysis results indicate that despite the extensive programmes for improving convergence over time there is still a considerable discrepancy between IFRS and UK GAAP.
    URI
    http://hdl.handle.net/10454/17131
    Version
    Accepted manuscript
    Citation
    Ali A, Akbar S and Ormrod P (2016) Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. Accounting Forum. 40(1): 45-62.
    Link to publisher’s version
    https://doi.org/10.1016/j.accfor.2015.12.001
    Type
    Article
    Collections
    Management and Law Publications

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