Thesis Abstract

Abstract
This thesis investigates the impact of International Financial Reporting Standards (IFRS) on the financial performance of companies. The adoption of IFRS has led to significant changes in financial reporting practices globally, with the aim of enhancing transparency, comparability, and reliability of financial statements. The study aims to analyze how the implementation of IFRS has affected the financial performance metrics of companies, such as profitability, liquidity, and solvency. The research begins with an introduction to the topic, providing a background of the study and highlighting the importance of understanding the implications of IFRS adoption on financial performance. The problem statement identifies the gap in existing literature regarding the specific effects of IFRS on financial performance metrics. The objectives of the study are outlined, focusing on evaluating the impact of IFRS adoption on key financial performance indicators. Limitations of the study are acknowledged, including constraints related to data availability, time, and resources. The scope of the study is defined in terms of the industries and geographical regions that will be considered in the analysis. The significance of the study is discussed, emphasizing the contribution to the existing body of knowledge on the impact of IFRS on financial performance. The structure of the thesis is outlined, detailing the organization of chapters and key sections. Chapter two presents a comprehensive literature review, covering ten key themes related to IFRS adoption and financial performance. The review synthesizes existing research findings and identifies gaps that will be addressed in the current study. Chapter three describes the research methodology, including the research design, data collection methods, sampling techniques, and data analysis procedures. The chapter also discusses the variables to be measured and the statistical techniques to be applied in analyzing the data. Chapter four presents the findings of the study, discussing the empirical results related to the impact of IFRS adoption on financial performance metrics. The chapter includes a detailed analysis of the data, highlighting any significant relationships or trends observed. Chapter five provides a conclusion and summary of the thesis, summarizing the key findings, implications, and recommendations for future research. The conclusion also reflects on the overall impact of IFRS adoption on financial performance and its implications for companies, investors, and other stakeholders. In conclusion, this thesis contributes to the understanding of how the adoption of IFRS influences the financial performance of companies. The findings of this study have implications for policymakers, standard-setters, regulators, and practitioners in the field of accounting and finance.

Thesis Overview