Effect of International Financial Reporting Standards on Firm Performance and Components of Leverage

Challoner Matero and Hsien-Li Lee
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Hsien-Li Lee: Department of Accounting, Chung Yuan Christian University, College of Business, Republic of China

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 1, 1206-1216

Abstract: This study examines the effect of International Financial Reporting Standards on key firm performance in Taiwanese-listed firms using the sample period from 2012 to 2017. This study hypothesizes that the standards significantly affect firm performance. The outcomes of the study support the hypothesis that the standards are positively associated with the measures of profitability at a significant level. Secondly, the hypothesis on a negative effect of the standards on Price-Earnings Ratio and Debt-Equity Ratio. Thirdly, the hypotheses that the standards have a positive effect on Current Ratio and Equity Ratio have no support. The non-current component of leverage tends to hold a relationship with other variables in the same degree as the leverage does.

Date: 2024
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