The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users

Article OPEN
Vicky COLE ; Joel BRANSON ; Diane BREESCH (2011)
  • Journal: Journal of Accounting and Management Information Systems, volume 10, issue 2 June, pages 106-134
  • Subject: Comparability, European IFRS financial statements, survey
    • jel: jel:M41

Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the a... View more
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