Financial Statement Comparability and Harmonization of Accounting Standards

Simple item page
creativework.keywordsAccounting standards, comparability, financial reporting
dc.contributor.authorMuinuddin Ahmed
dc.contributor.authorMuhammad Nasiruddin
dc.contributor.editorMohammad Mahboob Rahman
dc.date.accessioned2024-01-23
dc.date.accessioned2024-01-23T05:39:15Z
dc.date.available2024-01-23T05:39:15Z
dc.date.issued2018-06
dc.description.abstractThis paper examines whether accounting standard harmonization increases financial information comparability across countries. Firstly comparability is defined and linked statistically to firm value within two companies' sequential information sharing framework. Afterwards, the prediction that a company that has not announced earnings responds strongly to the announcement of earnings ofa foreign company when the two report under similar rather than separate accounting standards is tested empirically. The evaluation of abnormal volume and price responses for a worldwide sample of companies complements this prediction.
dc.identifier.doihttps://doi.org/10.47126/J.NSBR.1991-4938
dc.identifier.urihttps://repository.northsouth.edu/handle/123456789/391
dc.language.isoen
dc.publisherNorth South University
dc.rights©School of Business and Economics, North South University
dc.titleFinancial Statement Comparability and Harmonization of Accounting Standards
dc.typeArticle
oaire.citation.endPage51
oaire.citation.issue2
oaire.citation.startPage47
oaire.citation.titleNorth South Business Review
oaire.citation.volume08
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Financial Statement Comparability and Harmonization of Accounting Standards .pdf
Size:
3.78 MB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Vol 08-2