LEADER 00854nam0 2200289 450 001 9910997995303321 005 20250507165058.0 010 $a9781032913445 100 $a20250507d2025----km y0itay50 ba 101 0 $aeng 102 $aGB 105 $a 001yy 200 1 $aClass and time-based subjective inequality$ewealth forecast$fNicolas Duvoux 210 $aLondon ; New York$cRoutledge$d2025 215 $aXIII, 115 p.$cfig., tab.$d23 cm 225 1 $aAdvances in sociology 454 0$12001 610 0 $aClassi sociali$aStoria$a21. Sec. 676 $a305.5$v22$zita 700 1$aDuvoux,$bNicolas,$01456190 801 0$aIT$bUNINA$gREICAT$2UNIMARC 901 $aBK 912 $a9910997995303321 952 $a305.5 DUV 1$b12867$fBFS 959 $aBFS 996 $aClass and time-based subjective inequality$94375388 997 $aUNINA LEADER 04032nam 22006375 450 001 9910631092603321 005 20251009102947.0 010 $a3-031-15156-9 024 7 $a10.1007/978-3-031-15156-9 035 $a(MiAaPQ)EBC7140494 035 $a(Au-PeEL)EBL7140494 035 $a(CKB)25332843100041 035 $a(DE-He213)978-3-031-15156-9 035 $a(EXLCZ)9925332843100041 100 $a20221114d2022 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aGlobal Comparability of Financial Reporting Under IFRS $eDoes Comparability Enhance Value Relevance of Earnings Across Countries? /$fby Francesco De Luca, Ho-Tan-Phat Phan 205 $a1st ed. 2022. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2022. 215 $a1 online resource 225 1 $aSIDREA Series in Accounting and Business Administration,$x2662-9887 311 08$aPrint version: De Luca, Francesco Global Comparability of Financial Reporting under IFRS Cham : Springer International Publishing AG,c2023 9783031151552 327 $a1. 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. 330 $aThe globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates? financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors? perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field. 410 0$aSIDREA Series in Accounting and Business Administration,$x2662-9887 606 $aFinancial statements 606 $aInternational business enterprises 606 $aCorporate governance 606 $aAccounting 606 $aFinancial Reporting 606 $aInternational Business 606 $aCorporate Governance 606 $aFinancial Accounting 615 0$aFinancial statements. 615 0$aInternational business enterprises. 615 0$aCorporate governance. 615 0$aAccounting. 615 14$aFinancial Reporting. 615 24$aInternational Business. 615 24$aCorporate Governance. 615 24$aFinancial Accounting. 676 $a657.3 676 $a657.3 700 $aDe Luca$b Francesco$0139159 702 $aPhan$b Ho-Tan-Phat 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910631092603321 996 $aGlobal Comparability of Financial Reporting under IFRS$92965710 997 $aUNINA