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Global comparability of financial re...

De Luca, Francesco.

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Global comparability of financial reporting under IFRS = does comparability enhance value relevance of earnings across countries? /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Global comparability of financial reporting under IFRS/ by Francesco De Luca, Ho-Tan-Phat Phan.
Reminder of title:	does comparability enhance value relevance of earnings across countries? /
Author:	De Luca, Francesco.
other author:	Phan, Ho-Tan-Phat.
Published:	Cham :Springer International Publishing : : 2022.,
Description:	xii, 125 p. :ill., digital ;24 cm.
[NT 15003449]:	1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion.
Contained By:	Springer Nature eBook
Subject:	Financial statements. -
Online resource:	https://doi.org/10.1007/978-3-031-15156-9
ISBN:	9783031151569

Global comparability of financial reporting under IFRS = does comparability enhance value relevance of earnings across countries? /
De Luca, Francesco.

Global comparability of financial reporting under IFRSdoes comparability enhance value relevance of earnings across countries? /[electronic resource] :by Francesco De Luca, Ho-Tan-Phat Phan. - Cham :Springer International Publishing :2022. - xii, 125 p. :ill., digital ;24 cm. - SIDREA series in accounting and business administration,2662-9887. - SIDREA series in accounting and business administration..

1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion.

The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

ISBN: 9783031151569

Standard No.: 10.1007/978-3-031-15156-9doiSubjects--Topical Terms:

642088
Financial statements.

LC Class. No.: HF5681.B2

Dewey Class. No.: 657.3

Global comparability of financial reporting under IFRS = does comparability enhance value relevance of earnings across countries? /
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245 1 0 $a Global comparability of financial reporting under IFRS $h [electronic resource] : $b does comparability enhance value relevance of earnings across countries? / $c by Francesco De Luca, Ho-Tan-Phat Phan.
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505 0 $a 1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion.
520 $a The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
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