Comparability effects of mandatory IFRS adoption

Book, Research English OPEN
Cascino, Stefano ; Gassen, Joachim (2012)
  • Publisher: SFB 649, Economic Risk Berlin
  • Related identifiers: doi: 10.18452/4384
  • Subject: Ökonomischer Anreiz | Welt | Deutschland | F42 | Publizitätspflicht | 330 Wirtschaft | reporting incentives | Rechtsangleichung | M41 | G14 | International Financial Reporting Standards | Bilanzanalyse | IFRS | comparability | accounting harmonization | Italien | Bilanzrecht | international accounting | financial accounting compliance | Vergleich
    • ddc: ddc:330

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping... View more
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