-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …

incorporate the effect of economic events. For validation, we show that the likelihood of accounting information users (financial … comparability and demonstrating the benefits of comparable 10-K text to accounting information users …