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

by Francesco De Luca, Ho-Tan-Phat Phan

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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Year of publication:	2022
Authors:	De Luca, Francesco ; Phan, Ho-Tan-Phat
Publisher:	2022.: Cham : Springer International Publishing 2022.: Cham : Imprint: Springer
Subject:	IFRS \| Financial Reporting \| Comparability \| Enhance Value \| Accounting \| Vergleich \| Comparison \| Welt \| World \| Rechnungswesen \| Jahresabschluss \| Financial statement \| Bilanzierungsgrundsätze \| Accounting standards \| EU-Staaten \| EU countries \| Bilanzpolitik \| Accounting policy \| International Financial Reporting Standards \| Rechnungslegung