Global comparability of financial reporting under ifrs: does comparability enhance value relevance of earnings across countries?
Auteur :
De Luca, Francesco / Phan, Ho-Tan-Phat
Éditeur :
Springer International Publishing AG
ISBN :
9783031151552
Date de publication :
15 nov. 2022
Dimensions :
23,5 x 15,5 cm
Langue :
Anglais
Pays d'origine :
Suisse
In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries.