Concepedia

Cross-border Financial Statement Comparability

Cross-Border Financial Statement Comparability is the degree to which financial statement information from different countries can be meaningfully compared due to consistent application of accounting standards, measurement practices, and disclosure formats across national jurisdictions.

20

Publications

1.1K

Citations

50

Authors

34

Institutions

Publications per year

2017–2026

11

Parents

Publications

20

Financial statement comparability and expected crash risk

Jeong‐Bon Kim, Leye Li, Louise Yi Lu et al. · Journal of Accounting and Economics · 2016 · 442 citations

, , +14

The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

Simon Archer, Pascale Delvaille, Stuart McLeay · Accounting and Business Research · 1995 · 134 citations

, , +16

Financial statement comparability and corporate cash holdings

Ahsan Habib, Mostafa Monzur Hasan, Ahmed Al‐Hadi · Journal of Contemporary Accounting & Economics · 2017 · 84 citations

, , +13

Economic policy uncertainty and financial statement comparability

Sandip Dhole, Li Liu, Gerald J. Lobo et al. · Journal of Accounting and Public Policy · 2020 · 73 citations · Full text

, , +13

The adoption of IFRS, comparability of financial statements and foreign investors’ ownership

Aria Farah Mita, Sidharta Utama, Fitriany Fitriany et al. · Asian Review of Accounting · 2018 · 44 citations

, , +16

1–5 of 20

Authors

50

  1. MM
    Mostafa Monzur Hasan

    Macquarie University, Australia

    2 publications · 109 citations

    2

    h-index

  2. YY
    Yangxin Yu

    City University of Hong Kong, Hong Kong SAR China

    2 publications · 455 citations

    2

    h-index

  3. LY
    Louise Yi Lu

    Australian National University, Australia

    2 publications · 455 citations

    2

    h-index

  4. CY
    Chao Yan

    Zhongnan University of Economics and Law, China

    2 publications · 42 citations

    2

    h-index

  5. JK
    Jeong‐Bon Kim

    City University of Hong Kong, Hong Kong SAR China

    2 publications · 455 citations

    2

    h-index

1–5 of 50

Institutions

34

  1. UNSW Sydney

    Sydney, Australia

    2 h-index

    2 publications

    455 citations

  2. City University of Hong Kong

    Hong Kong, Hong Kong

    2 h-index

    3 publications

    468 citations

  3. Curtin University

    Perth, Australia

    2 h-index

    2 publications

    109 citations

  4. Australian National University

    Canberra, Australia

    2 h-index

    2 publications

    455 citations

  5. Zhongnan University of Economics and Law

    Wuhan, China

    2 h-index

    3 publications

    55 citations

  6. University of Indonesia

    Depok, Indonesia

    1 h-index

    3 publications

    132 citations

  7. University of Wollongong

    Wollongong, Australia

    1 h-index

    1 publications

    17 citations

  8. University of Houston

    Houston, United States

    1 h-index

    1 publications

    73 citations

1–8 of 34

Venues

  1. Journal of Contemporary Accounting & Economics

    2 publications · 109 citations

    2

    h-index

  2. 1

    h-index

  3. Sustainability

    1 publications · 24 citations

    1

    h-index

  4. Journal of Accounting and Economics

    1 publications · 442 citations

    1

    h-index

  5. 1

    h-index

1–5