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This paper investigates the comparability effects of mandatory IFRS adoption, finding that the overall impact on comparability is marginal due to firm-level heterogeneity in compliance. The study reveals that compliance incentives at the firm, region, and country levels significantly influence the comparability effect, with higher compliance leading to greater comparability. Additionally, it documents that public firms adopting IFRS become less comparable to local GAAP private firms, suggesting a potential

Author

Ouassim Arab

Language

EN