000165271 001__ 165271
000165271 005__ 20251219174252.0
000165271 0247_ $$2doi$$a10.1016/j.adiac.2010.08.003
000165271 0248_ $$2sideral$$a71242
000165271 037__ $$aART-2010-71242
000165271 041__ $$aeng
000165271 100__ $$0(orcid)0000-0003-1298-7183$$aCallao Gastón, S.$$uUniversidad de Zaragoza
000165271 245__ $$aIFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance
000165271 260__ $$c2010
000165271 5060_ $$aAccess copy available to the general public$$fUnrestricted
000165271 5203_ $$aThis paper examines the quantitative impact of mandatory IFRS adoption on financial reporting issued by first-time adopters. It analyses whether relevance of financial information is higher under IFRS than the information provided in financial statements prepared under local GAAP when investors have to make decisions in the capital markets. Both studies compare results in Spain and in the United Kingdom, whose accounting systems have been traditionally considered in opposite groups. The results of the research reveal that the quantitative impact is significant in both countries and, against what we expected, it is higher in the United Kingdom. We also observe that IFRS have negative effect on the relevance of financial reporting in both countries, although this effect has only been significant in Spain.
000165271 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000165271 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000165271 700__ $$0(orcid)0000-0002-6744-1092$$aFerrer García, C.$$uUniversidad de Zaragoza
000165271 700__ $$0(orcid)0000-0003-0334-192X$$aJarne Jarne, J. I.$$uUniversidad de Zaragoza
000165271 700__ $$0(orcid)0000-0003-3649-9125$$aLaínez Gadea, J. A.$$uUniversidad de Zaragoza
000165271 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165271 773__ $$g26, 2 (2010), 304-313$$pAdv. Account.$$tAdvances in accounting$$x0882-6110
000165271 8564_ $$s295534$$uhttps://zaguan.unizar.es/record/165271/files/texto_completo.pdf$$yPostprint
000165271 8564_ $$s816646$$uhttps://zaguan.unizar.es/record/165271/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000165271 909CO $$ooai:zaguan.unizar.es:165271$$particulos$$pdriver
000165271 951__ $$a2025-12-19-14:44:09
000165271 980__ $$aARTICLE