Comparability effects of mandatory IFRS adoption
- Publisher: SFB 649, Economic Risk Berlin
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
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...