We develop a Compustat-based financial reporting uniformity measure based on the presentation of common financial statement line items. We define uniformity as the average ratio of a firm's pairwise overlaps of non-missing Compustat data items with peer firms. Emphasizing the conceptual...

Theory from organizations and economics research posits that in an inter-organizational relationship, both parties invest in relationship-specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex...