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Keywords: comparability
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Journal Articles
Journal of International Accounting Research (2019) 18 (3): 87–96.
Published: 01 September 2019
... that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 155–184.
Published: 01 March 2012
...Qing Liao; Thorsten Sellhorn; Hollis A. Skaife ABSTRACT Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability...