03315nam 2200433 450 991063109260332120230328062856.03-031-15156-9(MiAaPQ)EBC7140494(Au-PeEL)EBL7140494(CKB)25332843100041(EXLCZ)992533284310004120230328d2022 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierGlobal comparability of financial reporting under IFRS does comparability enhance value relevance of earnings across /Francesco De Luca, Ho-Tan-Phat PhanCham, Switzerland :Springer,[2022]©20221 online resourceSIDREA series in accounting and business administrationPrint version: De Luca, Francesco Global Comparability of Financial Reporting under IFRS Cham : Springer International Publishing AG,c2023 9783031151552 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.SIDREA series in accounting and business administration.Financial statements. Financial statements. .657.3De Luca Francesco139159Phan Ho-Tan-PhatMiAaPQMiAaPQMiAaPQBOOK9910631092603321Global Comparability of Financial Reporting under IFRS2965710UNINA