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How to Measure the Comparability of Financial Statements?
Cole, Vicky; Branson, Joël; Breesch, Diane - 2010
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These differences can have a negative impact on the...
Persistent link: https://www.econbiz.de/10014196991
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In search of the invisible user of financial statements and his information needs : the (non)sense of different standards for listed and non-listed companies
Cole, Vicky; Branson, Joe͏̈l; Breesch, Diane - In: International journal of accounting, auditing and … 8 (2012) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10009487444
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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joe͏̈l; Breesch, Doame - In: International journal of managerial and financial accounting 1 (2008/09) 4, pp. 379-397
Persistent link: https://www.econbiz.de/10003863727