Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Accounting Comparability"”.
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Top Institutional Investors and Accounting Comparability
… with the largest shareholding) have higher accounting comparability than other firm pairs. I find evidence consistent with this hypothesis. In addition, firm-pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit …
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Accounting comparability, audit effort and audit outcomes
The paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and …
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Two essays on earnings comparability
… have established an extensive literature on accounting comparability, largely with the focus on its economic consequences. However, the current literature is characterised by at least two limitations. First, the prior studies on earnings comparability document evidence exclusively for GAAP …
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Empirical studies on economic consequences of accounting standards
… studies on economic consequences of accounting standards. The first study jointly examines the informational value of pension liability recognition mandated in France under IFRS and its effect on firms’ financing decisions. We argue that changes in pension accounting information have …