Search Results - subject:"COMPARABILITY"

Leveraging census data to study migration flows in Latin America and the Caribbean : an assessment of the available data sources

Bengochea, Julieta; Del Fava, Emanuele; Prieto, Victoria; … - 2021

Persistent link: https://www.econbiz.de/10012664532

Accounting comparability and cash holdings in Vietnam

Nguyen Thanh Liem; Khuong Nguyen Vinh - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-14

mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost …, thus enabling managers to hoard more cash. This research aims to investigate the link between accounting comparability and … Method of Moments, the study finds that comparability is positively associated with corporate cash holdings, confirming the …

Persistent link: https://www.econbiz.de/10012545180

Key aspects of sustainability reporting quality and the future of GRI

Luque-Vílchez, Mercedes; Cordazzo, Michela; Rimmel, Gunnar - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 637-659

progress in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The … essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered … extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI …

Persistent link: https://www.econbiz.de/10015006046

Financial statement comparability and accounting fraud

Blanco, Belen; Dhole, Sandip; Gul, Ferdinand A. - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1166-1205

Persistent link: https://www.econbiz.de/10014362759

Do firms mimic industry leaders' accounting? : evidence from financial statement comparability

De Franco, Gus; Hou, Yu; Ma, Mark - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 125-148

Persistent link: https://www.econbiz.de/10014390392

The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy

Arianpoor, Arash; Asali, Farideh Esmailzadeh - In: Asian review of accounting 31 (2023) 4, pp. 612-630

Persistent link: https://www.econbiz.de/10014430165

Discretion in revenue recognition timing and comparability : evidence from the implementation of SOP 97-2

Bordeman, Adam - In: Journal of accounting and public policy 42 (2023) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10014382833

Financial statement comparability and the usefulness of earnings : some Canadian evidence

Farshadfar, Shadi; Samarbakhsh, Laleh; Jiang, Yige - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-12

Persistent link: https://www.econbiz.de/10014434929

Auditor style and common disclosure issues : evidence from SEC comment letters

Baugh, Matthew D.; Schmardebeck, Roy - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 61-97

Persistent link: https://www.econbiz.de/10014374956

Impacts of environmental sustainable performance reporting on the stock price crash risk and stock liquidity : the mediating role of predictability and comparability

Pahlavan, Morteza; Rostamy, Ali Asghar Anvary; Darabi, Roya - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 144-157

Persistent link: https://www.econbiz.de/10014336495