Search Results - subject:"Comparability of financial statements"

The relationship between narcissism, managerial overconfidence and comparability of financial statements of listed companies

Almaleki, Mohammad; Salehi, Mahdi; Moradi, Mahdi - In: Journal of Facilities Management 19 (2021) 5, pp. 681-700

Purpose This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’...

Persistent link: https://www.econbiz.de/10014867497

The uniformity‐flexibility dilemma when comparing financial statements : Views of auditors, analysts and other users

Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 114-141

research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical … comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …

Persistent link: https://www.econbiz.de/10014759176

The uniformity-flexibility dilemma when comparing financial statements: Views of auditors, analysts and other users

Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting and Information … 20 (2012), pp. 114-141

Persistent link: https://www.econbiz.de/10010610510