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Titlebook: Global Comparability of Financial Reporting Under IFRS; Does Comparability E Francesco De Luca,Ho-Tan-Phat Phan Book 2022 The Editor(s) (if

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發(fā)表于 2025-3-21 19:32:05 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Global Comparability of Financial Reporting Under IFRS
副標(biāo)題Does Comparability E
編輯Francesco De Luca,Ho-Tan-Phat Phan
視頻videohttp://file.papertrans.cn/387/386149/386149.mp4
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
叢書名稱SIDREA Series in Accounting and Business Administration
圖書封面Titlebook: Global Comparability of Financial Reporting Under IFRS; Does Comparability E Francesco De Luca,Ho-Tan-Phat Phan Book 2022 The Editor(s) (if
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
關(guān)鍵詞IFRS; Financial Reporting; Comparability; Enhance Value; Accounting
版次1
doihttps://doi.org/10.1007/978-3-031-15156-9
isbn_softcover978-3-031-15158-3
isbn_ebook978-3-031-15156-9Series ISSN 2662-9879 Series E-ISSN 2662-9887
issn_series 2662-9879
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
The information of publication is updating

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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
地板
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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
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發(fā)表于 2025-3-22 10:55:40 | 只看該作者
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
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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
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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
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