國立高雄大學圖資館 |

Language: English

Back

Global comparability of financial reporting under IFRSdoes comparability enhance value relevance of earnings across countries? /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Global comparability of financial reporting under IFRSby Francesco De Luca, Ho-Tan-Phat Phan.
Reminder of title:	does comparability enhance value relevance of earnings across countries? /
Author:	De Luca, Francesco.
other author:	Phan, Ho-Tan-Phat.
Published:	Cham :Springer International Publishing :2022.
Description:	xii, 125 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Financial statements.
Online resource:	https://doi.org/10.1007/978-3-031-15156-9
ISBN:	9783031151569$q(electronic bk.)

Global comparability of financial reporting under IFRSdoes comparability enhance value relevance of earnings across countries? /
De Luca, Francesco.

Global comparability of financial reporting under IFRSdoes comparability enhance value relevance of earnings across countries? /[electronic resource] :by Francesco De Luca, Ho-Tan-Phat Phan. - Cham :Springer International Publishing :2022. - xii, 125 p. :ill., digital ;24 cm. - SIDREA series in accounting and business administration,2662-9887. - SIDREA series in accounting and business administration..

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.

The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

ISBN: 9783031151569$q(electronic bk.)

Standard No.: 10.1007/978-3-031-15156-9doiSubjects--Topical Terms:

186384
Financial statements.

LC Class. No.: HF5681.B2

Dewey Class. No.: 657.3

Global comparability of financial reporting under IFRSdoes comparability enhance value relevance of earnings across countries? /
LDR:02975nmm a2200337 a 4500 001 633326
003 DE-He213
005 20221114132749.0
006 m d
007 cr nn 008maaau
008 230511s2022 sz s 0 eng d
020 $a 9783031151569$q(electronic bk.)
020 $a 9783031151552$q(paper)
024 7 $a 10.1007/978-3-031-15156-9 $2 doi
035 $a 978-3-031-15156-9
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5681.B2
072 7 $a KFCR $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a KFCR $2 thema
082 0 4 $a 657.3 $2 23
090 $a HF5681.B2 $b D366 2022
100 1 $a De Luca, Francesco. $3 923938
245 1 0 $a Global comparability of financial reporting under IFRS $h [electronic resource] : $b does comparability enhance value relevance of earnings across countries? / $c by Francesco De Luca, Ho-Tan-Phat Phan.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2022.
300 $a xii, 125 p. : $b ill., digital ; $c 24 cm.
490 1 $a SIDREA series in accounting and business administration, $x 2662-9887
505 0 $a 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.
520 $a The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
650 0 $a Financial statements. $3 186384
700 1 $a Phan, Ho-Tan-Phat. $3 939097
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a SIDREA series in accounting and business administration. $3 901299
856 4 0 $u https://doi.org/10.1007/978-3-031-15156-9
950 $a Economics and Finance (SpringerNature-41170)