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Keywords: comparability
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Journal Articles
The Accounting Review (2024) 99 (1): 139–161.
Published: 01 January 2024
... by an investor allocating capital across firms. Firms’ choices of a common method are strategic complements in attaining more comparable reports. As a result, multiple equilibria may exist. Specifically, an equilibrium in which firms use their local methods always exists. However, an equilibrium in which firms...
Journal Articles
The Accounting Review (2023) 98 (3): 1–20.
Published: 01 May 2023
...Spencer B. Anderson ABSTRACT I use standard setters’ description of comparability to conceptualize two forms of incomparability in financial reporting. Using a laboratory experiment, I construct states of both comparability and incomparability and investigate investors’ capital allocation...
Journal Articles
The Accounting Review (2021) 96 (6): 361–396.
Published: 01 November 2021
.... These findings indicate that financial information is more informative, and, thus, of higher quality, when disaggregated by standardized criteria that achieve comparability and match the information-processing strategies of capital market participants. Data Availability: Data are available from the sources...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (2): 605–633.
Published: 01 March 2014
... that two companies audited by the same Big 4 auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different Big 4 firms with different styles. By comparable we mean that two firms in the same industry and year will have a more similar accruals...