research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical … literature exists concerning the definition of comparable financial statements and the factors that influence this comparability … comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements …

The desire and the need to increase comparability between Member States in terms of accounting information contained in …

The use of IFRS in the banking system improves transparency and comparability of accounts for investors and other … transparency and comparability of reporting is the way to go in the aftermath of the crisis. The UK is strongly of the view that …

This empirical study examines the psychometric comparability of Aaker's Brand Personality Scale (Aaker, 1997) in …

series and of cross-country comparability. It also assesses the sensitivity of Canada-U.S. aggregate labour productivity … growth comparisons made at the total economy level. This also raises questions about the comparability of GDP growth between …

describe current work planned by the OECD that will improve comparability further. …

comparability issues. …

Comparability analyses are performed to investigate similarities/differences of the standard precipitation index (SPI …

important gaps in information. The comparability of results requires greater harmonization methodology since each country …