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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致詞

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

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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

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參考書目

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

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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

咯咯笑

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

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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

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