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Keywords: accounting comparabilityClose
Journal of International Accounting Research (2012) 11 (1): 185–190.
Published: 01 March 2012
... in subsequent years. The authors argue that this might be due to subsequent differences in the way managers in the two countries implemented IFRS. In this discussion, I make some suggestions for improvement with regards to both the conceptualization of accounting comparability and research design. I also...