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Keywords: accounting comparability
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (2): 133–159.
Published: 01 June 2023
...Qiyuan Peng; Sirui Yin; Rui-Zhong Zhang SYNOPSIS This study investigates whether common institutional blockholders (common owners) affect the accounting comparability of their portfolio firms. We document that accounting comparability between a pair of industry peers increases with common...
