An examination of the effect on debt/equity ratios with the adoption of IAS 19 : employee benefits

Lynch, Barbara 2007, An examination of the effect on debt/equity ratios with the adoption of IAS 19 : employee benefits, International review of business research papers, vol. 3, no. 1, pp. 48-59.

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Title An examination of the effect on debt/equity ratios with the adoption of IAS 19 : employee benefits
Author(s) Lynch, Barbara
Journal name International review of business research papers
Volume number 3
Issue number 1
Start page 48
End page 59
Publisher World Business Institute
Place of publication Berwick, Vic.
Publication date 2007-03
ISSN 1837-5685
1832-9543
Keyword(s) international financial reporting standards
post employment benefits
Summary A number of countries have adopted the International Financial Reporting Standards (IFRS) as a means of harmonising financial statements. .This paper examines the effect of the adoption of IFRS, relating to post employment benefits and its effects on debt/equity ratios. The adoption of the IFRS resulted in most companies reporting a substantial increase in liabilities, a
decrease in shareholders’ equity and a corresponding increase
in debt/equity ratios.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30007022

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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