Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5086808 | Journal of Accounting and Economics | 2012 | 26 Pages |
Abstract
⺠Accounting system and value relevance comparability with US firms is greater when IFRS firms apply IFRS. ⺠Comparability is greater for mandatory adopters, for firms in common law and high enforcement countries, and recent years. ⺠Earnings smoothing, accrual quality, and timeliness are potential sources of the greater comparability. ⺠Widespread application of IFRS has enhanced financial reporting comparability, but differences remain.
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Accounting
Authors
Mary E. Barth, Wayne R. Landsman, Mark Lang, Christopher Williams,