The Precondition of Benefits from IFRS Adoption: Financial Statement Comparability
نویسندگان
چکیده
منابع مشابه
Mandatory IFRS Adoption and Financial Statement Comparability
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...
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ژورنال
عنوان ژورنال: The Journal of Asian Finance, Economics and Business
سال: 2020
ISSN: 2288-4637,2288-4645
DOI: 10.13106/jafeb.2020.vol7.no12.255