Transition to IFRS in Germany and Italy: impact on companies' reporting performance
by Michela Cordazzo
International Journal of Accounting and Finance (IJAF), Vol. 4, No. 4, 2014

Abstract: Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study investigates the impact on reporting performance of IFRS transition for a sample of German and Italian companies listed on domestic stock exchanges. The analysis is conducted on the changes of magnitude of some key financial ratios, in order to highlight the most important differences and similarities between German and Italian companies due to the transition to IFRS. Our results show that IFRS adoption has changed the magnitude of the key financial ratios. These changes are the result of different accounting treatments under local GAAP and IFRS, which are mostly common to Germany and Italy.

Online publication date: Fri, 12-Dec-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting and Finance (IJAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com