Global Comparability of Financial Reporting Under IFRS: Does Comparability Enhance Value Relevance of Earnings Across Countries? (SIDREA Series in Accounting and Business Administration) - Image 1

£100.11

This is the most expensive it has ever been. Walk away.

£100 today · previous high £100 · all-time low £100

Springer Global Comparability of Financial Reporting Under IFRS: Does Comparability Enhance Value Relevance of Earnings Across Countries? (SIDREA Series in Accounting and Business Administration)

Name: Global Comparability of Financial Reporting Under IFRS: Does Comparability Enhance Value Relevance of Earnings Across Countries? (SIDREA Series in Accounting and Business Administration)
Brand: Springer
Price: 100.11 GBP
Availability: InStock

Financial

Price Distribution

Price distribution over 62 days • 1 price levels

Days at Price

Price Analysis

Most common price: £100 (62 days, 100.0%)

Price range: £100 - £100

Price levels: 1 different prices over 62 days

Description

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 empiricalanalyses 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.

Product Specifications

Brand: Springer
Format: paperback
ASIN: 3031151585
Category: Books > Subjects > Business, Finance & Law > Accounting > Financial
Domain: Amazon UK
Release Date: 15 November 2023
Listed Since: 20 October 2023

Barcode

No barcode data available

This is the most expensive it has ever been. Walk away.

Springer Global Comparability of Financial Reporting Under IFRS: Does Comparability Enhance Value Relevance of Earnings Across Countries? (SIDREA Series in Accounting and Business Administration)

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Non-GAAP Disclosure: Empirical and Institutional Perspectives under IFRS (Contributions to Finance and Accounting)

Komplexitaetszunahme in der Finanzberichterstattung nach IFRS?: Eine theoretische und empirische Analyse: 15 (Betriebswirtschaftliche Forschung Im Rechnungswesen)

The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges (SIDREA Series in Accounting and Business Administration)

Sustainability and Social Responsibility Accountability Reporting - Springer

The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (SIDREA Series in Accounting and Business Administration)

The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (SIDREA Series in Accounting and Business Administration)

Disclosure in Banking: The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making (SIDREA Series in Accounting and Business Administration)

The Challenges of Era 5.0 in Accounting and Finance Innovation: 28 (Information Systems Engineering and Management, 28)

Wiley 2022 Interpretation and Application of IFRSStandards, Custom Edition (Wiley Regulatory Reporting)

Integrating Earnings Forecasts, Valuation, and Return Prediction: A Unified Framework (Contributions to Finance and Accounting)

Springer - Information Processing and Accounting Standards

Einfluss der IFRS auf die Rechnungslegungspraxis: Eine theoretische und empirische Analyse in ausgewaehlten Laendern der EU: 11 (Betriebswirtschaftliche Forschung Im Rechnungswesen)

Corporate Sustainability: Measurement, Reporting and Effects on Firm Performance (SIDREA Series in Accounting and Business Administration)

Corporate Interim Financial Reporting: Timeliness and Extent of Disclosure

SMEs and a Globally Recognized Financial Reporting Framework: Financial Reporting Practices by SMEs in a Developing Country

IFRS für kleine und mittlere Unternehmen: Der Standardentwurf des IASB - Chancen und Herausforderungen

Strategies to Reduce Excessive Transition Costs from GAAP to IFRS

Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region: 22 (Studies in Managerial and Financial Accounting, 22)

Die Auswirkungen der IFRS-Rechnungslegung auf das Controlling

Corporate Environmental Performance and Environmental Management Accounting Systems: The Role of Environmental Management Accounting Systems (SIDREA Series in Accounting and Business Administration)

Corporate Finance and Financial Development: An Emerging Market Perspective on a Post-Crisis World (Contributions to Finance and Accounting)

The Future of Accounting and Finance: Embracing Technology, Digitalisation, Sustainability, Education, and Employability (Sustainable Finance)

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS: Part A: 33 (Advanced Series in Management, V33, Part A)

Handelsrechtliche Rechnungslegung in der Russischen Föderation: Grundlagen, Ansatz- und Bewertungsvorschriften im Vergleich zu IFRS

This is the most expensive it has ever been. Walk away.

Springer Global Comparability of Financial Reporting Under IFRS: Does Comparability Enhance Value Relevance of Earnings Across Countries? (SIDREA Series in Accounting and Business Administration)

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Non-GAAP Disclosure: Empirical and Institutional Perspectives under IFRS (Contributions to Finance and Accounting)

Komplexitaetszunahme in der Finanzberichterstattung nach IFRS?: Eine theoretische und empirische Analyse: 15 (Betriebswirtschaftliche Forschung Im Rechnungswesen)

The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges (SIDREA Series in Accounting and Business Administration)

Sustainability and Social Responsibility Accountability Reporting - Springer

The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (SIDREA Series in Accounting and Business Administration)

The European Harmonization of National Accounting Rules: The Application of Directive 2013/34/EU in Europe (SIDREA Series in Accounting and Business Administration)

Disclosure in Banking: The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making (SIDREA Series in Accounting and Business Administration)

The Challenges of Era 5.0 in Accounting and Finance Innovation: 28 (Information Systems Engineering and Management, 28)

Wiley 2022 Interpretation and Application of IFRSStandards, Custom Edition (Wiley Regulatory Reporting)

Integrating Earnings Forecasts, Valuation, and Return Prediction: A Unified Framework (Contributions to Finance and Accounting)

Springer - Information Processing and Accounting Standards

Einfluss der IFRS auf die Rechnungslegungspraxis: Eine theoretische und empirische Analyse in ausgewaehlten Laendern der EU: 11 (Betriebswirtschaftliche Forschung Im Rechnungswesen)

Corporate Sustainability: Measurement, Reporting and Effects on Firm Performance (SIDREA Series in Accounting and Business Administration)

Corporate Interim Financial Reporting: Timeliness and Extent of Disclosure

SMEs and a Globally Recognized Financial Reporting Framework: Financial Reporting Practices by SMEs in a Developing Country

IFRS für kleine und mittlere Unternehmen: Der Standardentwurf des IASB - Chancen und Herausforderungen

Strategies to Reduce Excessive Transition Costs from GAAP to IFRS

Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region: 22 (Studies in Managerial and Financial Accounting, 22)

Die Auswirkungen der IFRS-Rechnungslegung auf das Controlling

Corporate Environmental Performance and Environmental Management Accounting Systems: The Role of Environmental Management Accounting Systems (SIDREA Series in Accounting and Business Administration)

Corporate Finance and Financial Development: An Emerging Market Perspective on a Post-Crisis World (Contributions to Finance and Accounting)

The Future of Accounting and Finance: Embracing Technology, Digitalisation, Sustainability, Education, and Employability (Sustainable Finance)

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS: Part A: 33 (Advanced Series in Management, V33, Part A)

Handelsrechtliche Rechnungslegung in der Russischen Föderation: Grundlagen, Ansatz- und Bewertungsvorschriften im Vergleich zu IFRS