Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … property which impair the comparability of financial information between companies. Furthermore, lack of disclosures relating …

Purpose: To empirically document the proposition "Comparability is the goal; consistency helps to achieve the goal …" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and … whether income smoothing through accounting changes has different effects on financial statement comparability. Design …

1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability … of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross … to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial …