publication . Book . Research . Preprint . 2010

Mandatory IFRS adoption and accounting comparability

Stefano Cascino; Joachim Gassen;
Open Access English
  • Published: 07 Oct 2010
  • Publisher: Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät
Abstract
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 information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear effect on the cross-country comparability of earnings attribut...
Subjects
free text keywords: Welt, disclosure determinants, Bilanzierung, F42, Publizitätspflicht, 330 Wirtschaft, accounting incentives, international accounting, IFRS, comparability, accounting harmonization, earnings attributes, disclosure determinants, accounting incentives, M41, G14, earnings attributes, International Financial Reporting Standards, IFRS, comparability, accounting harmonization, international accounting, International, Vergleich, jel:F42, jel:M41, jel:G14, ddc:330
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publication . Book . Research . Preprint . 2010

Mandatory IFRS adoption and accounting comparability

Stefano Cascino; Joachim Gassen;