Mandatory IFRS adoption and accounting comparability

Book, Research, Preprint English OPEN
Cascino, Stefano ; Gassen, Joachim (2010)
  • Publisher: SFB 649, Economic Risk Berlin
  • Related identifiers: doi: 10.18452/4274
  • Subject: Welt | disclosure determinants | Bilanzierung | F42 | Publizitätspflicht | 330 Wirtschaft | accounting incentives | earnings attributes | international accounting, IFRS, comparability, accounting harmonization, earnings attributes, disclosure determinants, accounting incentives | M41 | G14 | International Financial Reporting Standards | IFRS | comparability | accounting harmonization | international accounting | International | Vergleich
    • jel: jel:F42 | jel:M41 | jel:G14
      ddc: ddc:330

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