| 书目名称 | Global Comparability of Financial Reporting Under IFRS | | 副标题 | Does Comparability E | | 编辑 | Francesco De Luca,Ho-Tan-Phat Phan | | 视频video | | | 概述 | Assesses comparability of financial reporting through a cross-country analysis.Presents the state-of-the-art in IFRS adoption, application, enforcement in the comparability perspective.Empirically ana | | 丛书名称 | SIDREA Series in Accounting and Business Administration | | 图书封面 |  | | 描述 | .The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. ..In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by s | | 出版日期 | Book 2022 | | 关键词 | IFRS; Financial Reporting; Comparability; Enhance Value; Accounting | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-031-15156-9 | | isbn_softcover | 978-3-031-15158-3 | | isbn_ebook | 978-3-031-15156-9Series ISSN 2662-9879 Series E-ISSN 2662-9887 | | issn_series | 2662-9879 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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发表于 2025-3-21 19:32:05
