Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK
Yes === 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...
| Main Authors: | , , |
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| Language: | en |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10454/17131 |