Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
نویسندگان
چکیده
منابع مشابه
Accounting Standards Harmonization and Financial Statement Comparability: Evidence From Transnational Information Transfer
This study investigates whether harmonization of accounting standards enhances the comparability of nancial information across countries. First, I statistically de ne and link comparability to rm value in a two- rm, sequential information release framework. I then empirically test the prediction that a rm yet to announce earnings reacts more strongly to the earnings announcement of a foreign...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2011
ISSN: 1556-5068
DOI: 10.2139/ssrn.1754199