Яшил иқтисодиёт ва тараққиёт 4-том (2026) · 691-693-беттер
EFFECT OF MANDATORY IFRS ADOPTION ON EQUITY GROWTH OF UZBEK PUBLIC INTEREST ENTITIES (PIEs)
Shavkatov, Mokhirjon
Аннотация
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
Mandatory IFRS Adoption, Equity Growth, Public Interest Entities (PIEs), Financial Reporting Transparency, Reporting Comparability, Capital Formation
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