Search Results - subject:"COMPARABILITY"

Thu, Phung Anh; Huy, Pham Quang; Anh, Le Huu Tuan - In: Cogent Business & Management 10 (2023) 1, pp. 1-16

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC …

Persistent link: https://www.econbiz.de/10014527674

Disentangling the concept of comparability in sustainability reporting

Korca, Blerita; Costa, Ericka; Bouten, Lies - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 815-851

Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in …. Design/methodology/approach To inform the authors’ viewpoint and disentangle the concept of comparability into different … facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability …

Persistent link: https://www.econbiz.de/10015006117

Public peers, accounting comparability, and value relevance of private firms' financial reporting

Bourveau, Thomas; Chen, Jason V.; Elfers, Ferdinand; … - In: Review of accounting studies 28 (2023) 4, pp. 2642-2676

Persistent link: https://www.econbiz.de/10015127436

Impacts of investor attention and accounting information comparability on stock returns : empirical evidence from Chinese listed companies

Zhao, Li; Nathee Naktnasukanjn; Ahmad Yahya Dawod; … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-24

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 …

Persistent link: https://www.econbiz.de/10014502352

Phung Anh Thu; Huy Pham Quang; Le Huu Tuan Anh - In: Cogent business & management 10 (2023) 1, pp. 1-16

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC …

Persistent link: https://www.econbiz.de/10014457777

Accounting comparability and the accuracy of management earnings forecasts in Japan

Kuang, Wenjun - 2023

Persistent link: https://www.econbiz.de/10014292045

Earnings and cash flow comparability in executive compensation

Park, Sung-Jin; Nwaeze, Emeka T. - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 1, pp. 72-95

Persistent link: https://www.econbiz.de/10013482440

Accounting comparability and financial distress

Islam, Mohammad Nazrul; Li, Shihong; Wheatley, Clark M. - In: Review of accounting & finance 22 (2023) 3, pp. 353-373

Persistent link: https://www.econbiz.de/10014302218

Does International Financial Reporting Standards adoption improve or impede comparability? : new evidence from Chinese dual-class firms

Guan, Xinjiao; Ye, Kangtao; Zhang, Shanshan; Zhang, Xiao-Jun - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 1025-1058

Persistent link: https://www.econbiz.de/10015395090

Does financial statement line-item comparability affect analysts' forecasts?

Henry, Elaine; Liu, Fang-Chun; Yang, Steve Y.; Zhu, Xiaodi - 2025

Persistent link: https://www.econbiz.de/10015358911