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Global Comparability of Financial Reporting Under IFRS

Global Comparability of Financial Reporting Under IFRS

-Does Comparability Enhance Value Relevance of Earnings Across Countries?-

Francesco De Luca; Ho-Tan-Phat Phan

 

149,79 EUR
Lieferzeit 12-13 Tage



149,79 EUR
Lieferzeit 12-13 Tage



Autorinformation
Inhaltsverzeichnis


Übersicht


Verlag : Springer International Publishing
Buchreihe : SIDREA Series in Accounting and Business Administration
Sprache : Englisch
Erschienen : 15. 11. 2023
Seiten : 125
Einband : Kartoniert
Höhe : 235 mm
Breite : 155 mm
Gewicht : 225 g
ISBN : 9783031151583
Sprache : Englisch
Illustrationen : XII, 125 p. 1 illus.

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Autorinformation


Francesco De Luca is Full Professor of International Accounting and Financial Reporting at the University “G. d’Annunzio” of Chieti-Pescara (Italy), where he is also Head elect of the Department of Management and Business Administration. Between 2012 and 2017, he spent several periods as a visiting scholar at the University of Alabama at Birmingham (USA). He is currently a member of the editorial board of the International Journal of Economics, Finance and Management, and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and member of the Board of the Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). He has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.

Ho-Tan-Phat Phan received his PhD from the University “G. d’Annunzio”of Chieti-Pescara (Italy) in 2021. He obtained his BSM degree from President University in Indonesia, and later, he obtained his MSc in risk and risk management from the University of Florence in Italy. He has been visiting scholar for one year at the University of Alabama at Birmingham (USA). His research interests focus on corporate reporting, financial and non-financial information, and corporate valuation.

Inhaltsverzeichnis


1. Comparability as a driver of Financial Reporting Quality.- 2. Criticalities along the path to Global Comparability of financial reporting.- 3. The role of Auditing in Global Comparability of financial reporting.- 4. Cross-country Empirical Analysis on IFRS based financial reports.- 5. Conclusion.

Deine Buchhandlung


Buchhandlung LeseLust
Inh. Gernod Siering

Georgenstraße 2
99817 Eisenach

03691/733822
kontakt@leselust-eisenach.de

Montag-Freitag 9-17 Uhr
Sonnabend 10-14 Uhr



Deine Buchhandlung
Buchhandlung LeseLust
Inh. Gernod Siering

Georgenstraße 2
99817 Eisenach

03691/733822
kontakt@leselust-eisenach.de

Montag-Freitag 9-17 Uhr
Sonnabend 10-14 Uhr