Journal of

Marketing Development and Competitiveness

Scholar Gateway

Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

IFRS Application and the Comparability of Financial Statements

Author(s): Ichiro Mukai

Citation: Ichiro Mukai,(2017) "IFRS Application and the Comparability of Financial Statements," Journal of Accounting and Finance, Vol. 17, Iss. 5, pp. 52-63

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this paper is to examine whether the application of IFRS by Japanese firms increases comparability of financial statements with other IFRS firms. I focus on IFRS firms in Japan and pair them with firms that are selected from IFRS firms in the EU member countries and JPN GAAP firms. Two approaches are developed from the definition of Comparability in the IASB Conceptual Framework. The results of tests show that the application of IFRS increases the comparability of financial statements among IFRS firms, however it does not decrease comparability with JPN GAAP applying firms.