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of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
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The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
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