The impact of IFRS mandatory adoption on KPIs disclosure quality

The aim of this study is to investigate context, the impact International Financial Reporting Standards (IFRS) on Key Performance Indicators’ (KPIs) disclosure quality in United Kingdom (UK). We used UK listed firms FTSE 350 stock exchange market during pre-IFRS period and post-IFRS (2003 2004, 2006 2013). In particular, we examine special events such as emergence Accounting Standard Body (ASB) Guidelines for KPIs best practice, 2010 IFRS Management Commentary, phenomenon 2008 financial crisis. results paper show that UK’s mandatory adoption has had a positive significant effect KPIs’ quality. demonstrate, also, together with ASB Guidelines, crisis, Commentary have influence quantity disclosure.