tests to investigate the impact of investor attention and accounting information comparability on stock returns. We …. Moreover, accounting information comparability serves as a substantial moderator, amplifying the positive effect of current … indicator of accounting information comparability from the perspective of investor attention. Significantly, we use accounting …

independent directors in the same industry (hereafter CIDSI) on accounting information comparability. We find that CIDSI can … effectively promote accounting information comparability and that this effect is realized mainly through inhibiting earnings … and accounting information comparability. This relationship contributes to reducing audit fees and the possibility of …