Global comparability of financial reporting under IFRS: (Record no. 5175)

MARC details
000 -LEADER
fixed length control field 02264nam a22002177a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230313151558.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230313b ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783031151552
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.3
Item number DE
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name De Luca, Francesco
245 ## - TITLE STATEMENT
Title Global comparability of financial reporting under IFRS:
Remainder of title does comparability enhance value relevance of earnings across countries?
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Name of publisher, distributor, etc. Springer
Place of publication, distribution, etc. Switzerland
Date of publication, distribution, etc. 2022
300 ## - PHYSICAL DESCRIPTION
Extent xii, 125 p.
365 ## - TRADE PRICE
Price type code EURO
Price amount 119.99
490 ## - SERIES STATEMENT
Series statement SIDREA series in accounting and business administration
520 ## - SUMMARY, ETC.
Summary, etc. 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. <br/><br/>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.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements, Consolidated
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial Reporting
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Phan, Ho-Tan-Phat
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Bill No Bill Date Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Accession Number Date last seen Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     Finance & Accounting IN374 20-02-2023 Indian Institute of Management LRC Indian Institute of Management LRC General Stacks 03/13/2023 Bharatiya Sahitya Bhavana 7250.31   657.3 DE 004662 03/13/2023 1 11027.08 03/13/2023 Book

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