The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

Unternehmen (KMU) im Vergleich zu Großunternehmen in Deutschland. Hierzu wird die vorhandene Literatur ausgewertet und die … KMU innovativ sind. Dies ist insbesondere hinsichtlich der technologischen Innovationen zu beobachten. Neueste … zeigt sich eine besondere Stärke der KMU. In der Gesamtbetrachtung sind die KMU deutlich häufiger innovativ als bislang …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …

of the United States, Canada and Germany to data risks posed by popular apps such as FaceApp, Facebook, Strava, TikTok …