What drives the comparability effect of mandatory IFRS adoption?

Article, Preprint OPEN
Cascino, Stefano; Gassen, Joachim;
  • Publisher: Springer-Verlag
  • Related identifiers: doi: 10.1007/s11142-014-9296-5
  • Subject: international accounting; IFRS; comparability; compliance; reporting incentives | HD28 Management. Industrial Management
    • jel: jel:G14 | jel:M41

We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using two comparability proxies based on De Franco et al. [2011] and a comparability proxy based on the degree of information transfer, our results suggest th... View more
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