This study examines the impact of accounting comparability on financial reporting quality and the extent to which financial statement users understand the implications of firms' accruals. We predict that comparability improves the information environment, which not only enhances the ability of...

This study examines the effects of a prominent principles-based standard (SFAS-142, Goodwill and Other Intangible Assets) on financial statement comparability. Using non-goodwill-intensive firms as our control group, we implement a difference-in-differences research design to examine how...

With the support of national policy of building Yunnan into a gateway in China’s opening up to the Southwest, Yunnan Province offered the great opportunity for second time of starting an undertaking for tourism, and the landscape agriculture welcomes a new development opportunity. On the...

The developmental status and situation of Yunnan Bari agriculture are introduced. The prominent problems of Yunnan Bari agriculture are put forward from the restriction of natural environment and the limitation of social economic conditions. The factors mat affect the development of Bari...