this study attempts to compare and highlight the major differences between international accounting standards (ias) and international financial reporting standards (ifrs) with national accounting standards (nas) in one of the developing nations, iran. over the past two decades, the iranian accounting standards setter, audit organization, has decided to eliminate the differences between ifrs and...

This paper analyzes the bene…ts and costs of …nancial statement comparability from an information perspective. We …rst show analytically that while comparability enhances the correlation among …rms’reported earnings (“common informativeness”), it reduces …rms’own reporting precision (“individual informativeness”). Next, we provide theoretical justi…cation for the comparability measure of De Fra...

The inadequacy of financial reports for meeting the information needs stakeholders has prompted companies to adopt non-financial communication systems (also called disclosure—NFD). Comparability NFD is an issue as it allows making sense information. Nevertheless, while some argue that comparability particularly difficult pursue in practice on a general level, can be achieved among belonging sam...

This research examines whether the characteristics of top management teams are related to financial statement comparability. Considering foreign experienced CEOs (FCEOs) in Chinese listed firms from 2005 2018, we show that it can increase We argue led by FCEOs will enhance information environment and governance mechanisms minimizing agency issues, consequently generating more comparable stateme...