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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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

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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.

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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,

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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

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