adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear … effect on the cross-country comparability of earnings attributes. To provide a rationale for these mixed findings, we …

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 … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …

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 … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …

adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear … effect on the cross-country comparability of earnings attributes. To provide a rationale for these mixed findings, we …

regression models show the existence of certain factors that explain the degree of comparability of fundamental accounting …