標題: Titlebook: Global Comparability of Financial Reporting Under IFRS; Does Comparability E Francesco De Luca,Ho-Tan-Phat Phan Book 2022 The Editor(s) (if [打印本頁] 作者: Opiate 時間: 2025-3-21 19:32
書目名稱Global Comparability of Financial Reporting Under IFRS影響因子(影響力)
書目名稱Global Comparability of Financial Reporting Under IFRS影響因子(影響力)學科排名
書目名稱Global Comparability of Financial Reporting Under IFRS網絡公開度
書目名稱Global Comparability of Financial Reporting Under IFRS網絡公開度學科排名
書目名稱Global Comparability of Financial Reporting Under IFRS被引頻次
書目名稱Global Comparability of Financial Reporting Under IFRS被引頻次學科排名
書目名稱Global Comparability of Financial Reporting Under IFRS年度引用
書目名稱Global Comparability of Financial Reporting Under IFRS年度引用學科排名
書目名稱Global Comparability of Financial Reporting Under IFRS讀者反饋
書目名稱Global Comparability of Financial Reporting Under IFRS讀者反饋學科排名
作者: 不理會 時間: 2025-3-21 21:52 作者: 內行 時間: 2025-3-22 01:48
The Role of Auditing in Global Comparability of Financial Reporting,limits due to ., ., and . of IFRS, is referred to the company level. Thus, companies could supplement country-level deficiencies of mandatory regulatory enforcement by voluntary firm-level structures such as the choice of auditor service.?Thanks to our analysis of previous studies we find that even 作者: 殺人 時間: 2025-3-22 04:54
Cross-Country Empirical Analysis on IFRS-Based Financial Reports,the choice of accounting methods, e.g., Methods of LIFO vs. FIFO inventory (DeFond & Hung, 2003; Bradshaw & Miller, 2008; Bradshaw et al., 2009). Another is output-based comparability, calculated based on the assumption that financial statements are a mapping of economic events (De Franco et al., 20作者: Pepsin 時間: 2025-3-22 10:55
Conclusion,last fifty years to promote and support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. The establishment of the IASB is probably the most relevant initiative that boosted that process, along with all t作者: 值得尊敬 時間: 2025-3-22 16:28
https://doi.org/10.1007/978-3-663-13298-1onment. This exchange is based on a full flow of (accounting) information which external capitals providers, suppliers, lenders, and other stakeholders can rely on to support their decision process. Previous studies have deeply investigated roles, contents, forms, timing, rules, methods of accountin作者: 值得尊敬 時間: 2025-3-22 19:16 作者: GOUGE 時間: 2025-3-22 23:48 作者: helper-T-cells 時間: 2025-3-23 01:26 作者: 拘留 時間: 2025-3-23 07:15
https://doi.org/10.1007/978-3-8349-8892-8last fifty years to promote and support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. The establishment of the IASB is probably the most relevant initiative that boosted that process, along with all t作者: CRASS 時間: 2025-3-23 11:11 作者: Eeg332 時間: 2025-3-23 16:11 作者: 致詞 時間: 2025-3-23 21:55
2662-9879 ses 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 s978-3-031-15158-3978-3-031-15156-9Series ISSN 2662-9879 Series E-ISSN 2662-9887 作者: Indict 時間: 2025-3-24 01:09
Book 2022omparability 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作者: 思想 時間: 2025-3-24 05:40 作者: 參考書目 時間: 2025-3-24 06:42
Digitalisierung im Asset Managementraditionally been bank-oriented, while others have usually been investor-oriented. Since the EU adopted IFRS, institutional investors have strengthened their scrutiny of companies, especially those are listed on a US or European stock exchange. However, there is still a lot of variation in country-l作者: refine 時間: 2025-3-24 11:29
Immobilien erfolgreich vermarktenty level. Our results are relevant because we believe that accounting comparability improves a company’s information environment by allowing investors to better understand financial statement data when compared to comparable peers. However, the advantages of accounting comparability are not uncondit作者: 咯咯笑 時間: 2025-3-24 15:58
https://doi.org/10.1007/978-3-8349-8892-8arability to its peers, value relevance of earnings is lower than overall average, and those firms with higher comparability to their peers obtain higher value relevance of earnings than average. Moreover, the descriptive statistics reveal that comparability of Big 4 firms is significantly higher as作者: 經典 時間: 2025-3-24 19:15
Comparability as a Driver of Financial Reporting Quality, Luca, 2014). Moreover, more so in a globalized world, financial reporting and accounting information keep their purpose that is to effectively support users’ decision process and capital allocation (Kieso et al., 2007).?It follows that comparing the financial results of companies worldwide is desir作者: 裂縫 時間: 2025-3-25 02:35 作者: ALOFT 時間: 2025-3-25 06:38 作者: 遺棄 時間: 2025-3-25 08:54
Conclusion,arability to its peers, value relevance of earnings is lower than overall average, and those firms with higher comparability to their peers obtain higher value relevance of earnings than average. Moreover, the descriptive statistics reveal that comparability of Big 4 firms is significantly higher as作者: exorbitant 時間: 2025-3-25 12:12 作者: 索賠 時間: 2025-3-25 18:09
The Role of Auditing in Global Comparability of Financial Reporting,e is still much to investigate to understand if companies supplement country-level deficiencies of mandatory regulatory enforcement by voluntary firm-level structures, namely the choice of auditor service.作者: wall-stress 時間: 2025-3-25 22:12 作者: 疼死我了 時間: 2025-3-26 00:40
Book 2022he 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, 作者: 先行 時間: 2025-3-26 05:29 作者: 敵意 時間: 2025-3-26 11:49
Francesco De Luca,Ho-Tan-Phat PhanAssesses 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作者: 跳動 時間: 2025-3-26 15:50 作者: FAST 時間: 2025-3-26 18:01 作者: vertebrate 時間: 2025-3-26 23:09
Yochai Ataria recent recommendation statements for future trials. Furthermore, rapid and more effective diagnostic methods are necessary to diagnose . infection in clinical settings..There have been limited published data describing the clinical and bacteriological response of respiratory infection due to . to a作者: freight 時間: 2025-3-27 04:05
A Study on the Measurement of POI Data in Shandong Urban Governance Under Big Dataon in urban planning; at the same time, put forward suggestions on improving public participation in urban planning and other related systems, through the improvement of relevant systems to ensure that public participation in urban and rural planning can be carried out orderly and efficiently.作者: Fermentation 時間: 2025-3-27 08:10
Low Sui Pheng,Benjamin K. Q. Chuaht of a polypeptide and its Rf (the distance from the limit between the stacking and separating gels to the polypeptide band, divided by the distance from the limit of the two gels to the front underlined by a low molecular weight dye).作者: cushion 時間: 2025-3-27 10:00
Die normale und pathologische Entwicklung der Wirbels?uleion zu erw?hnen, das schon bei den hochentwickelten Wirbellosen beginnt und ein charakteristisches Merkmal der Wirbeltierreihe ist. Die Metamerisation ist in der Entwicklung der Wirbels?ule vollkommen ausgebildet.作者: BALK 時間: 2025-3-27 13:36 作者: ATP861 時間: 2025-3-27 19:55
