Purpose This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that … aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps … use the measure of accounting comparability developed by De Franco et al . (2011), which aims to capture the similarity of …

Purpose: To empirically document the proposition "Comparability is the goal; consistency helps to achieve the goal …" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and … whether income smoothing through accounting changes has different effects on financial statement comparability. Design …

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in … comparability across several accounting standards, the results show that enhanced financial comparability constrains accruals … comparability and real earnings management (REM) was not found. For greater robustness, AEM and REM were also tested on both …

of comparability and transparency of the financial statements, that the International Financial Reporting Standards can …