The impact of IFRS mandatory adoption on KPIs disclosure quality

Khaled Hussainey, Nadia Cheikh Rouhou, Wyème Ben Mrad Douagi, Ahmad Alqatan

Research output: Contribution to journalArticlepeer-review

Abstract

The aim of this study is to investigate context, the impact of International Financial Reporting Standards (IFRS) on the Key Performance Indicators’ (KPIs) disclosure quality in the United Kingdom (UK). We used United Kingdom listed firms FTSE350 in the stock exchange market during pre-IFRS period and the post-IFRS period (2003 to 2003, and 2006 to 2013). In particular, we examine special events such as the emergence of UK Accounting Standards- setting Body’s (ASB) 2006 guidelines for KPIs best practice, the 2010 IFRS Management
Commentary and the phenomenon of the 2008 financial crisis. The researcher of this paper results show that the UK’s mandatory adoption of IFRS has had a positive and significant effect on the KPIs’ disclosure quality. The results demonstrate, also, that together the emergence of the UK ASB 2006) guidelines, the 2008 financial crisis and the 2010 IFRS Management Commentary have had a positive and significant influence on the quantity and quality of the KPIs’ disclosure.
Original languageEnglish
JournalRisk Governance and Control: Financial Markets & Institutions
Publication statusAccepted for publication - 19 Oct 2021

Keywords

  • IFRS
  • Key Performance Indicators (KPIs)
  • disclosure quality
  • UK

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