Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/6279
Title: | THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL PERFORMANCE IN ETHIOPIA: EMPIRICAL EVIDENCE FROM SELECTED COMMERCIAL BANKS. |
Authors: | TSEGAYE, DANEIL |
Keywords: | International Financial Reporting Standards, Financial performance, ROA, ROE, and EPS |
Issue Date: | Jun-2021 |
Publisher: | ST. MARY’S UNIVERSITY |
Abstract: | The primary objective of this study was to investigate the effect of International Financial
Reporting Standards (IFRS) on financial performance of the selected commercial banks in
Ethiopia. To achieve this purpose, descriptive Gray’ comparability index and one sample t-test
method has been employed to test whether there is a significant effect of IFRS implementation on
Financial performance indicators of ROA and ROE as well as on earning per share of the
commercial banks. The study used secondary data over the period 2015 to 2020. The research
design use descriptive and explanatory or An Ex-Post Facto Design has been adopted in order to
achieve the objectives of the study. A purposive sampling technique is used to select sample of
the study. The study found a significant positive effect of IFRS adoption on financial
performance measured by return on asset (ROA) and earning per share. The study also found a
significant negative effect of IFRS adoption on financial performance measured by return on
equity of the commercial banks. |
URI: | . http://hdl.handle.net/123456789/6279 |
Appears in Collections: | Accounting and Finance
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