The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations tha...
This study compares the accounting standards of three different entities, the United Kingdom General...
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial acco...
Lin, Riccardi and Wang (2016) attempt to investigate a single enhancing qualitative characteristic o...
Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is unde...
Motivated by ongoing worldwide efforts to improve the comparability of reported accounting numbers, ...
This dissertation investigates whether harmonization of accounting standards enhances the comparabil...
© 2017 Accounting Foundation, The University of Sydney Comparability indices summarize the level of ...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
This thesis consists of three self-contained studies on economic consequences of accounting standard...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users...
<p>This thesis includes three papers that consider the effects of IFRS adoption on accounting compar...
This paper investigates whether accounting standards harmonization enhances the comparability of fin...
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting mig...
This study compares the accounting standards of three different entities, the United Kingdom General...
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial acco...
Lin, Riccardi and Wang (2016) attempt to investigate a single enhancing qualitative characteristic o...
Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is unde...
Motivated by ongoing worldwide efforts to improve the comparability of reported accounting numbers, ...
This dissertation investigates whether harmonization of accounting standards enhances the comparabil...
© 2017 Accounting Foundation, The University of Sydney Comparability indices summarize the level of ...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
This thesis consists of three self-contained studies on economic consequences of accounting standard...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
Purpose-The main objective of this study is to provide a judgment on the comparability of financial ...
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users...
<p>This thesis includes three papers that consider the effects of IFRS adoption on accounting compar...
This paper investigates whether accounting standards harmonization enhances the comparability of fin...
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting mig...
This study compares the accounting standards of three different entities, the United Kingdom General...
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial acco...
Lin, Riccardi and Wang (2016) attempt to investigate a single enhancing qualitative characteristic o...