The effect of the transition to IFRS on the value judgement of investors

The effect of the transition to IFRS on the value judgement of investors

In our research, we examined the profitability of companies switching to IFRS and the value judgement of investors in the two accounting systems. During the examination, we established that there is no significant difference in the ROS and ROA profitability indicators in the two accounting systems....

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Bibliographic Details
Main Authors: Alexandra Szekeres, Gergő Tömöri
Format: Article
Language:English
Published: University of Debrecen, Faculty of Economics and Business 2025-01-01
Series:Competitio
Subjects:
IFRS
transition
profitability
Dupont analysis
Online Access:https://ojs.lib.unideb.hu/competitio/article/view/15397
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