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dc.contributor.authorAli, A.
dc.contributor.authorAkbar, Saeed
dc.contributor.authorOrmrod, P.
dc.date.accessioned2019-06-12T11:05:46Z
dc.date.accessioned2019-06-19T11:29:53Z
dc.date.available2019-06-12T11:05:46Z
dc.date.available2019-06-19T11:29:53Z
dc.date.issued2016-03
dc.identifier.citationAli 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.en_US
dc.identifier.urihttp://hdl.handle.net/10454/17131
dc.descriptionYesen_US
dc.description.abstractThis 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.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttps://doi.org/10.1016/j.accfor.2015.12.001en_US
dc.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.en_US
dc.subjectInternational financial reporting standardsen_US
dc.subjectAccounting harmonisationen_US
dc.subjectAlternative investment marketen_US
dc.subjectSmall and growing companiesen_US
dc.subjectGray conservatism indexen_US
dc.subjectIFRS 1en_US
dc.titleImpact of international financial reporting standards on the profit and equity of AIM listed companies in the UKen_US
dc.status.refereedYesen_US
dc.date.Accepted2015-12-08
dc.date.application2015-12-30
dc.typeArticleen_US
dc.type.versionAccepted manuscripten_US
dc.date.updated2019-06-12T10:05:47Z
refterms.dateFOA2019-06-19T11:30:28Z


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