عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
NATIONAL BIBLIOGRAPHY NUMBER
Number
T734
LANGUAGE OF THE ITEM
.Language of Text, Soundtrack etc
انگلیسی
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Implications of transitioning to IFRS for financial analysts in the oil and gas production industry
General Material Designation
[Thesis]
Subsequent Statement of Responsibility
;supervisor: Granberry, Kenneth
.PUBLICATION, DISTRIBUTION, ETC
Name of Publisher, Distributor, etc.
Capella University: United States -- Minnesota
Date of Publication, Distribution, etc.
: 2012
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
138 Pages
DISSERTATION (THESIS) NOTE
Dissertation or thesis details and type of degree
Ph.D.
SUMMARY OR ABSTRACT
Text of Note
Globalization is changing the landscape of the investment world. A shift away from national capital markets to global capital markets has led to a movement towards a set of globally accepted accounting standards, International Financial Reporting Standards (IFRS). Guided by the measurement perspective to accounting and financial market research and in line with the literature on fundamental analysis, this research built on the empirically tested notion that a firm's intrinsic equity value can be measured by examining accounting information such as growth, risk, and earnings as well as other non-accounting information sources. A transition to IFRS would have significant effects on those accounting information sources, specifically the financial statements. Since analysts have been identified as one of the primary users of the financial statements and their investment recommendations have been linked to investor behavior, an exploration of the effects of changes in the financial statements on analysts' fundamental analysis was warranted. More specifically, this study answered the call by scholars in the field for further research into the effects of IFRS adoption in the U.S. The purpose of this two-phase, sequential mixed methods study was to assess the effects of a transition to IFRS on the key financial indicators used by financial analysts in their analyses of publicly traded companies in the oil and gas production industry. The results identify the key financial indicators used by analysts in the industry, highlight the variations in the two sets of standards that result in significant differences in those indicators as calculated under both methods, and provide guidance for management's development of preparation efforts.
TOPICAL NAME USED AS SUBJECT
Accounting
Management
Finance
UNCONTROLLED SUBJECT TERMS
Subject Term
Social sciences
Subject Term
Conversion
Subject Term
Financial analysts
Subject Term
Globalization
Subject Term
Harmonization
Subject Term
IFRS
Subject Term
International Financial Reporting Standards
Subject Term
Oil and gas industry
PERSONAL NAME - PRIMARY RESPONSIBILITY
Byers, Rachel N.
PERSONAL NAME - SECONDARY RESPONSIBILITY
Granberry, Kenneth, supervisor
ELECTRONIC LOCATION AND ACCESS
Date and Hour of Consultation and Access
TL734.pdf
Link text
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254359
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