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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this … provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be …
Persistent link: https://www.econbiz.de/10013449007
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The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK
Haller, Axel; Wehrfritz, Martin - In: Journal of international accounting auditing & taxation 22 (2013) 1, pp. 39-56
Persistent link: https://www.econbiz.de/10010200949
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Will worldwide adoption of IFRS improve comparability? : an instructional case between two companies in two countries
Portz, Kris; Strong, Joel - In: Journal of business case studies 10 (2014) 4, pp. 409-424
Persistent link: https://www.econbiz.de/10010509775
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Do comparable accounting choices produce comparable net profit and equity? : integrating the Gray's and Herfindahl H indices in measuring the comparability of Brazilian companies
Lemes, Sirlei; Santos, Luciana de Almeida Araújo - In: International journal of accounting, auditing and … 15 (2019) 4, pp. 334-354
Persistent link: https://www.econbiz.de/10012256084
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The role and current status of IFRS in the completion of national accounting rules : evidence from Austria and Germany
Fülbier, Rolf Uwe; Pelger, Christoph; Kuntner, Evamaria; … - In: Accounting in Europe 14 (2017) 1/2, pp. 13-28
Persistent link: https://www.econbiz.de/10011997855
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The need to reform the dangerous IFRS system of accounting
Richard, Jacques - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 2, pp. 93-103
Persistent link: https://www.econbiz.de/10011976787
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What drives the comparability effect of mandatory IFRS adoption?
Cascino, Stefano; Gassen, Joachim - In: Review of accounting studies 20 (2015) 1, pp. 242-282
Persistent link: https://www.econbiz.de/10010503373
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The comparability of IFRS 7 in the European banking sector
Allini, Alessandra; Ferri, Luca; Maffei, Marco; … - In: Corporate ownership & control : international … 14 (2016/2017) 4, pp. 8-14
Persistent link: https://www.econbiz.de/10011795591
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Multi-mode standardisation and comparability : Norway's failed attempt to adopt the IFRS for SMEs
Alon, Anna; Haaland, Geir; Røsok, Kjell Ove - In: Accounting and business research 52 (2022) 6, pp. 734-764
Persistent link: https://www.econbiz.de/10013484650
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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789