001451333 000__ 03895cam\a2200529\a\4500
001451333 001__ 1451333
001451333 003__ OCoLC
001451333 005__ 20230310004654.0
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001451333 007__ cr\un\nnnunnun
001451333 008__ 221119s2022\\\\sz\\\\\\ob\\\\000\0\eng\d
001451333 019__ $$a1350936437$$a1351999211
001451333 020__ $$a9783031151569$$q(electronic bk.)
001451333 020__ $$a3031151569$$q(electronic bk.)
001451333 020__ $$z3031151550
001451333 020__ $$z9783031151552
001451333 0247_ $$a10.1007/978-3-031-15156-9$$2doi
001451333 035__ $$aSP(OCoLC)1351195255
001451333 040__ $$aEBLCP$$beng$$cEBLCP$$dYDX$$dGW5XE$$dFIE$$dSFB$$dOCLCF$$dOCLCQ$$dVLB$$dN$T
001451333 049__ $$aISEA
001451333 050_4 $$aHF5681.B2$$bD45 2022eb
001451333 08204 $$a657/.3$$223/eng/20221130
001451333 1001_ $$aDe Luca, Francesco$$c(Professor of accounting)
001451333 24510 $$aGlobal comparability of financial reporting under IFRS :$$bdoes comparability enhance value relevance of earnings across countries? /$$cFrancesco De Luca, Ho-Tan-Phat Phan.
001451333 264_1 $$aCham :$$bSpringer,$$c2022.
001451333 264_4 $$c©2022
001451333 300__ $$a1 online resource (xii, 125 pages).
001451333 336__ $$atext$$btxt$$2rdacontent
001451333 337__ $$acomputer$$bc$$2rdamedia
001451333 338__ $$aonline resource$$bcr$$2rdacarrier
001451333 4901_ $$aSIDREA Series in Accounting and Business Administration
001451333 504__ $$aIncludes bibliographical references.
001451333 5050_ $$a1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion.
001451333 506__ $$aAccess limited to authorized users.
001451333 520__ $$aThe globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
001451333 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed November 30, 2022).
001451333 650_0 $$aFinancial statements.
001451333 655_0 $$aElectronic books.
001451333 7001_ $$aPhan, Ho-Tan-Phat.
001451333 77608 $$iPrint version:$$aDe Luca, Francesco$$tGlobal Comparability of Financial Reporting under IFRS$$dCham : Springer International Publishing AG,c2023$$z9783031151552
001451333 830_0 $$aSIDREA series in accounting and business administration.
001451333 852__ $$bebk
001451333 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-15156-9$$zOnline Access$$91397441.1
001451333 909CO $$ooai:library.usi.edu:1451333$$pGLOBAL_SET
001451333 980__ $$aBIB
001451333 980__ $$aEBOOK
001451333 982__ $$aEbook
001451333 983__ $$aOnline
001451333 994__ $$a92$$bISE