The IASB and Comparability of International Financial Reporting: Research Evidence and Implications

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2020-10-27 DOI:10.1111/auar.12326
Ann Tarca
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引用次数: 14

Abstract

One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by listed companies and thereby to contribute to improving transparency, accountability and efficiency in financial markets around the world. Beginning from the perspective of the International Accounting Standards Board (IASB) and academic researchers, I describe what is meant by comparability and then I list four areas of research where academics have investigated comparability of IFRS financial statements. Within each area I present examples of studies, usually around the time of adoption of IFRS, and discuss the implications of the research findings for the work of the IASB and the activities of other bodies supporting the implementation of IFRS. Finally, I identify areas of future research that could contribute to public policy deliberations.

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国际会计准则理事会与国际财务报告可比性:研究证据与启示
采用国际财务报告准则(IFRS)的动机之一是提高上市公司财务信息的可比性,从而有助于提高全球金融市场的透明度、问责制和效率。从国际会计准则理事会(IASB)和学术研究人员的角度开始,我描述了可比性的含义,然后我列出了学者调查国际财务报告准则财务报表可比性的四个研究领域。在每个领域中,我通常在采用国际财务报告准则前后提供研究实例,并讨论研究结果对国际会计准则理事会的工作和支持实施国际财务报告准则的其他机构的活动的影响。最后,我指出了未来可能有助于公共政策审议的研究领域。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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