One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by listed companies and thereby to contribute to improving transparency, accountability and efficiency in financial markets around the world. Beginning from the perspective of the International Accounting Standards Board (IASB) and academic researchers, I describe what is meant by comparability and then I list four areas of research where academics have investigated comparability of IFRS financial statements. Within each area I present examples of studies, usually around the time of adoption of IFRS, and discuss the implications of the research findings for the work of the IASB and the activities of other bodies supporting the implementation of IFRS. Finally, I identify areas of future research that could contribute to public policy deliberations.

中文翻译：

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IASB和国际财务报告的可比性：研究证据和启示

采用国际财务报告准则（IFRS）的动机之一是提高上市公司提供的财务信息的可比性，从而为提高全球金融市场的透明度，问责制和效率做出贡献。从国际会计准则理事会（IASB）和学术研究人员的角度出发，我描述了可比性的含义，然后列出了学者研究IFRS财务报表可比性的四个研究领域。在每个领域中，我通常会在采用《国际财务报告准则》期间介绍一些研究实例，并讨论研究结果对国际会计准则理事会工作以及其他支持实施《国际财务报告准则》的机构的活动的影响。最后，