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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Global Comparability of Financial Reporting Under Ifrs: Does Comparability Enhance Value Relevance of Earnings Across Countries?

Global Comparability of Financial Reporting Under Ifrs: Does Comparability Enhance Value Relevance of Earnings Across Countries?

De Luca, Francesco
Phan, Ho-Tan-Phat

Hardcover

Series: Sidrea Accounting and Business Administration

AccountingBusiness General

ISBN10: 3031151550
ISBN13: 9783031151552
Publisher: Springer Nature
Published: Nov 15 2022
Pages: 125
Weight: 0.83
Height: 0.38 Width: 6.14 Depth: 9.21
Language: English

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.

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