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dc.contributor.authorCascino, Stefanoen
dc.contributor.authorGassen, Joachimen
dc.date.accessioned2012-02-09-
dc.date.accessioned2012-04-05T16:16:07Z-
dc.date.available2012-04-05T16:16:07Z-
dc.date.issued2012-
dc.identifier.urihttp://hdl.handle.net/10419/56682-
dc.description.abstractThe mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal at best. To investigate the reasons for this finding, we first hand-collect data on IFRS compliance for a sample of German and Italian firms and find that firm-, region-, and country-level incentives systematically shape accounting compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory IFRS adoption and find it to vary systematically with firm-level incentives, suggesting that only firms with high compliance incentives experience substantial increases in comparability.en
dc.language.isoengen
dc.publisher|aHumboldt University of Berlin, Collaborative Research Center 649 - Economic Risk |cBerlinen
dc.relation.ispartofseries|aSFB 649 Discussion Paper |x2012-009en
dc.subject.jelM41en
dc.subject.jelG14en
dc.subject.jelF42en
dc.subject.ddc330en
dc.subject.keywordinternational accountingen
dc.subject.keywordIFRSen
dc.subject.keywordcomparabilityen
dc.subject.keywordaccounting harmonizationen
dc.subject.keywordfinancial accounting complianceen
dc.subject.keywordreporting incentivesen
dc.subject.stwInternational Financial Reporting Standardsen
dc.subject.stwPublizitätspflichten
dc.subject.stwÖkonomischer Anreizen
dc.subject.stwBilanzrechten
dc.subject.stwRechtsangleichungen
dc.subject.stwBilanzanalyseen
dc.subject.stwVergleichen
dc.subject.stwWelten
dc.subject.stwDeutschlanden
dc.subject.stwItalienen
dc.titleComparability effects of mandatory IFRS adoption-
dc.typeWorking Paperen
dc.identifier.ppn685017095en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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