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| Tekijä: | Dargenidou, C. Mcleay, S. |
| Otsikko: | The impact of introducing estimates of the future on international comparability in earnings expectations |
| Lehti: | European Accounting Review
2010 : VOL.19:3, p. 511-534 |
| Asiasana: | financial statements company reports international comparative research earnings expectations European Union estimation |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to assess whether the inclusion of improved estimates of the future in corporate annual financial statements has brought about greater international comparability. The author analyzes and summarizes the timeliness and the comparability of earnings expectations in the European Union (EU), before and after the mandatory International Financial Reporting Standards (IFRS) implementation. The results indicates the view that users' earnings estimates have indeed become more timely in recognizing market news and significantly more comparable. |
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