Has global financial reporting comparability improved?

Motivated by ongoing worldwide efforts to improve the comparability of reported accounting numbers, this study examines the temporal trend in global financial reporting comparability and the factors that explain its variation. Despite regulatory interest in improving comparability, numerous frictio...

Full description

Bibliographic Details
Main Author: Conaway, Jenelle
Language:en_US
Published: 2017
Subjects:
Online Access:https://hdl.handle.net/2144/23344