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Accounting in Europe Volume 1, 2004 - Issue 1
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Original Articles

The Impact of the Change to International Accounting Standards on Debt Covenants: A UK PerspectiveFootnote1

Phillip Ormrod University of Liverpool, UKCorrespondence[email protected]
&
Peter Taylor University of Liverpool, UK
Pages 71-94 | Published online: 08 Feb 2011

Citations (27)

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Laila Aladwey & Ahmed Diab. (2023) The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country. Cogent Business & Management 10:1.
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Nicholas L. Pawsey. (2017) IFRS adoption: A costly change that keeps on costing. Accounting Forum 41:2, pages 116-131.
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Arshad Ali, Saeed Akbar & Phillip Ormrod. (2016) Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. Accounting Forum 40:1, pages 45-62.
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Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
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Susana Callao & José Ignacio Jarne. (2010) Have IFRS Affected Earnings Management in the European Union?. Accounting in Europe 7:2, pages 159-189.
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Alessandro Mechelli. (2009) Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. Accounting in Europe 6:2, pages 231-270.
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Sally Aisbitt. (2006) Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. Accounting in Europe 3:1, pages 117-133.
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Judy Day & Peter Taylor. (2005) Accession to the European Union and the Process of Accounting and Auditing Reform. Accounting in Europe 2:1, pages 3-21.
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Articles from other publishers (19)

Saumya Jain & Chandra Prakash Gupta. (2020) A Study of Impact of IFRS Convergence in India on Debt–Equity Components of Financial Statements. Global Business Review 24:5, pages 933-952.
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Saravanan R.Mohammad Firoz. (2022) The impact of IFRS convergence on market liquidity: evidence from India. Journal of Financial Reporting and Accounting.
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Saerona Kim & Haeyoung Ryu. (2018) The impact of mandatory IFRS adoption on capital markets: evidence from Korea. International Journal of Accounting & Information Management 26:1, pages 38-58.
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Erick R. Outa & Nelson M. Waweru. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 169 190 .
Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
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Ann L.-C. Chan, Audrey W.-H. Hsu & Edward Lee. (2015) Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives. International Review of Financial Analysis 38, pages 70-82.
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George Emmanuel Iatridis. (2012) Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs. Managerial Auditing Journal 27:6, pages 573-597.
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George Iatridis & Konstantia Dalla. (2011) The impact of IFRS implementation on Greek listed companies. International Journal of Managerial Finance 7:3, pages 284-303.
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Juana Aledo Martínez, Fernando García Martínez & Juan Miguel Marín Diazaraque. (2011) Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain. Revista de Contabilidad 14:1, pages 59-85.
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Ioannis Tsalavoutas & Lisa Evans. (2010) Transition to IFRS in Greece: financial statement effects and auditor size. Managerial Auditing Journal 25:8, pages 814-842.
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George Iatridis. (2010) International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis 19:3, pages 193-204.
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Susana Callao, Cristina Ferrer, José I. Jarne & José A. Laínez. (2009) The impact of IFRS on the European Union. Journal of Applied Accounting Research 10:1, pages 33-55.
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Juan Palomares Laguna & Enrique Corona Romero. (2009) Las sociedades que utilizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a us gaap. ¿está justificada esta decisión de la sec en el ámbito del sector de las telecomunicaciones?. Revista de Contabilidad 12:1, pages 45-93.
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Philip D. Palmer. (2008) Disclosure of the impacts of adopting Australian equivalents of International Financial Reporting Standards. Accounting & Finance, pages ???-???.
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Susana Callao, José I. Jarne & José A. Laínez. (2007) Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 16:2, pages 148-178.
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Jeffrey D. Gramlich, William J. Mayew & Mary Lea McAnally. (2006) Debt Reclassification and Capital Market Consequences. Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting 33:7-8, pages 1189-1212.
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Ulf Brüggemann, Joerg-Markus Hitz & Thorsten Sellhorn. (2012) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. SSRN Electronic Journal.
Crossref
Juana Aledo Martínez, Fernando García-Martínez & Juan M. Marín Diazaraque. (2009) Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market. SSRN Electronic Journal.
Crossref
Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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