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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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Convergence of Romanian accounting regulations with ifrs in the context of globalization
Pordea, Daniela - In: Organizations and performance in a complex world : 26th …, (pp. 265-274). 2021
Persistent link: https://www.econbiz.de/10012416902
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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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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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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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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of … global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of …
Persistent link: https://www.econbiz.de/10011456356
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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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