The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany

@article{Liao2012TheCC,
  title={The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany},
  author={Q. Liao and T. Sellhorn and H. A. Skaife},
  journal={Journal of International Accounting Research},
  year={2012},
  volume={11},
  pages={155-184}
}
  • Q. Liao, T. Sellhorn, H. A. Skaife
  • Published 2012
  • Business
  • Journal of International Accounting Research
  • 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 of financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on… CONTINUE READING
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