Accounting & Marketing

Department of Accounting and Finance and Toxicology, Debre Markos University, East Gojjam Zone, Ethiopia

Publications

• Review Article   
  The Effect Of IFRS Adoption on Financial Analysis Practice: Evidence From Private Commercial Banks in Ethiopia
  Author(s): Edilawit Gebregiorgies*
  
  This study aimed at examine the effect IFRS adoption on financial analysis practices of private commercial banks in Ethiopia using quantitative research approach based on financial information’s and figures collected from 16 private commercial banks annual audited reports. The data were collected and summarized in excels, test and analyzed in SPSS. Figures and ratios were tested and analyzed through descriptive statistics, test of equality of means, median and variances. The descriptive statistics result indicates most of the range of values is larger in IFRS compared to that in GAAP. IFRS adoption does not change significantly, at the aggregate level. Some financial statement figures decreased and others increase after the transition. The study suggests that various adjustments affect the differences between financial statement figures and ratios in IFRS and GAAP. It may be sen.. Read More»
  DOI: 10.37421/2168-9601.2022.11.388

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