Global Comparability of Financial Reporting Under IFRS - Does Comparability Enhance Value Relevance of Earnings Across Countries? (Hardcover, 1st ed. 2022)

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 empirical analyses 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 shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	SIDREA Series in Accounting and Business Administration
Release date:	November 2022
First published:	2022
Authors:	Francesco De Luca • Ho-Tan-Phat Phan
Dimensions:	235 x 155mm (L x W)
Format:	Hardcover
Pages:	125
Edition:	1st ed. 2022
ISBN-13:	978-3-03-115155-2
Categories:	Books > Business & Economics > Business & management > International business Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements Promotions
LSN:	3-03-115155-0
Barcode:	9783031151552

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!