What drives the comparability effect of mandatory IFRS adoption?
- Publisher: Springer-Verlag
international accounting; IFRS; comparability; compliance; reporting incentives | HD28 Management. Industrial Management
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.  and a comparability proxy based on the degree of information transfer, our results suggest th...