Effect of mandatory ifrs adoption on equity growth of uzbek public interest entities (PIEs)

Shavkatov , Mokhirjon

Яшил иқтисодиёт ва тараққиёт · 2026-yil

Annotatsiya

This study examines the effect of mandatory International Financial Reporting Standards (IFRS)adoption on equity growth in Uzbek public interest entities. Using financial data for 12 listed companies overthe period 2017–2024, the analysis compares the pre-IFRS period (2017–2020) with the post-IFRS period(2021–2024). The results show a statistically significant decline in reported annual equity growth followingIFRS adoption. However, this decline does not necessarily indicate weaker financial performance; rather, it mayreflect more rigorous recognition, measurement, and disclosure requirements under IFRS. Panel regressionresults also indicate that profitability remains a significant positive determinant of equity growth, while firm sizeis not statistically significant. Overall, the findings suggest that mandatory IFRS adoption has contributed togreater transparency, comparability, and reliability of financial reporting in Uzbekistan

Maqola ma’lumotlari
MualliflarShavkatov , Mokhirjon
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2026-02-25
Jild4
Betlar691-693
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22643282
Indeksga qo‘shilgan2026-09-08

DOI: 10.5281/zenodo.22643282 · Maqolaning asl sahifasi

Kalit so‘zlar

Mandatory IFRS Adoption, Equity Growth, Public Interest Entities (PIEs), Financial Reporting Transparency, Reporting Comparability, Capital Formation

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShavkatov , Mokhirjon (2026). EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs). Яшил иқтисодиёт ва тараққиёт, 4, 691-693. https://doi.org/10.5281/zenodo.22643282
GOST (OAK)Shavkatov , Mokhirjon EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs) // Яшил иқтисодиёт ва тараққиёт. – 2026. – T. 4. – P. 691-693. – DOI: 10.5281/zenodo.22643282.
MLAShavkatov , Mokhirjon. “EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs).” Яшил иқтисодиёт ва тараққиёт, 4, 691-693, 2026. https://doi.org/10.5281/zenodo.22643282
ChicagoShavkatov , Mokhirjon. “EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs).” Яшил иқтисодиёт ва тараққиёт, 4, 691-693 (2026). https://doi.org/10.5281/zenodo.22643282
HarvardShavkatov , Mokhirjon (2026) ‘EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs)’, Яшил иқтисодиёт ва тараққиёт, 4, 691-693. https://doi.org/10.5281/zenodo.22643282
BibTeX
@article{shavkatovmokhirjon2026,
  title = {EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs)},
  author = {Shavkatov , Mokhirjon},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2026},
  volume = {4},
  pages = {691-693},
  doi = {10.5281/zenodo.22643282},
  url = {https://doi.org/10.5281/zenodo.22643282}
}

Boshqa maqola uchun iqtibos tayyorlash

Яшил иқтисодиёт ва тараққиёт jurnalidan boshqa maqolalar

Яшил иқтисодиёт ва тараққиёт — barcha maqolalar · 2026-yil arxivi

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari