Search Results - subject:"COMPARABILITY"

Financial statement comparability and analysts' optimism for accruals

Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10015062421

Implications of the EU regulation on public oversight systems for statutory auditors

Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150

Persistent link: https://www.econbiz.de/10015396488

Organization capital and financial statement comparability

Biswas, Pallab Kumar; Ranasinghe, Dinithi - 2025

Persistent link: https://www.econbiz.de/10015371244

Impact of audit fees on earnings management and financial risk : an analysis of corporate finance practices

Daryaei, Abbas Ali; Askarany, Davood; Fattahi, Yasin - In: Risks : open access journal 12 (2024) 8, pp. 1-22

This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve...

Persistent link: https://www.econbiz.de/10015065831

Financial statement comparability and expected default risk

Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - 2024

Persistent link: https://www.econbiz.de/10015147828

Audit partner style and financial statement comparability : new evidence from the US market

Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790

Persistent link: https://www.econbiz.de/10015130345

Fatores determinantes das accounting choices dos fluxos de caixa das entidades europeias cotadas

Velez, Ana Rita; Albuquerque, Fábio de; Pinto, Vera - In: Revista globalización, competitividad y gobernabilidad … 18 (2024) 2, pp. 20-34

Persistent link: https://www.econbiz.de/10014534740

Comparable but is it informative? : accounting information comparability and price synchronicity

Liu, Desheng; Wang, Yiqing; Li, Mingsheng - In: Journal of financial stability 73 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10015083427

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10015049011

Accounting comparability and customer concentration

Chircop, Justin; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of accounting and public policy 48 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015333323