Search Results - subject:"COMPARABILITY"

Concurrent independent directors in the same industry and accounting information comparability

Liang, Shangkun; Fu, Rong; Yang, Xue - In: China journal of accounting research : CJAR 15 (2022) 4, pp. 1-22

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 …

Persistent link: https://www.econbiz.de/10013541827

Has global financial reporting comparability improved?

Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860

Persistent link: https://www.econbiz.de/10013464965

Managerial ability and accounting comparability : evidence from Chinese listed firms

Zhang, Lu; Hao, Boyang; Yang, Dan; Wang, Guojun - In: Economics & politics 36 (2024) 3, pp. 1731-1762

Persistent link: https://www.econbiz.de/10015153137

Robots and accounting comparability : evidence from Chinese manufacturing

Cui, Huijie; Liang, Shangkun; Xu, Canyu - In: Accounting and finance 64 (2024) 5, pp. 4859-4882

Persistent link: https://www.econbiz.de/10015165345

The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea

Lee, Woo Jae; Choi, Seung Uk - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065741

The effects of accounting comparability, income smoothing and engagement partners on audit risk

Kim, Yong Shik; Park, Sang-Hun - In: International journal of auditing : IJA 28 (2024) 2, pp. 270-287

Persistent link: https://www.econbiz.de/10014532543

Digital transformation and accounting information comparability

Yang, Jie; Ying, Limeng; Xu, Xiaofang - In: Finance research letters 61 (2024), pp. 1-7

Persistent link: https://www.econbiz.de/10014490765

Market concentration and financial statement comparability : what is the role of state ownership? Evidence from SYS GMM and fsQCA

Phung Anh Thu; Huy Pham Quang - In: Pacific accounting review 36 (2024) 1, pp. 120-143

Persistent link: https://www.econbiz.de/10015127388

State ownership and financial statement comparability

Francis, William; Gu, Xian; Hasan, Iftekhar; Kong, Joon Ho - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 1628-1664

Persistent link: https://www.econbiz.de/10015127329

Inaction inertia in online shopping : impact of promotional formats and sequence

Kuo, Ying-Feng; Liu, Hsin-Hsien; Shen, Tso-Hao - In: Journal of consumer marketing 41 (2024) 4, pp. 439-458

Persistent link: https://www.econbiz.de/10015078713