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Financial Accounting and Reporting Dissertations

C/F/842. Dissertation. Impact of IFRS Adoption on the Ability of Accounting Information to Interpret Share Prices

WORDS:
9750
DATE:
2010
PRICE:
99.99 GBP

The dissertation examines the value relevance of accounting information, i.e. the ability of accounting information to interpret changes in companies’ share prices, and the impact of the International Financial Reporting Standards (IFRS) adoption in the UK on share prices. Literature is reviewed on the history of IFRS, the former UK GAAP standards of accounting, etc. The dissertation is based on secondary research including statistical analysis of accounting and financial data collected from DataStream database. Conclusions are made as to whether compulsory adoption of IFRS in the UK increases the explanatory power of accounting information in interpreting share prices.

 

KEYWORDS: Dissertation, IFRS, International Financial Reporting Standards, Accounting Information, Share Prices, value relevance,

 
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