Global Comparability of Financial Reporting Under IFRS

Global Comparability of Financial Reporting Under IFRS

Does Comparability Enhance Value Relevance of Earnings Across Countries?

Phan, Ho-Tan-Phat; De Luca, Francesco

Springer International Publishing AG

11/2022

125

Dura

Inglês

9783031151552

15 a 20 dias

383

Descrição não disponível.
1. Comparability as a driver of Financial Reporting Quality.- 2. Criticalities along the path to Global Comparability of financial reporting.- 3. The role of Auditing in Global Comparability of financial reporting.- 4. Cross-country Empirical Analysis on IFRS based financial reports.- 5. Conclusion.
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IFRS;Financial Reporting;Comparability;Enhance Value;Accounting