The Benefits of Financial Statement Comparability

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Financial Statement Comparability and the Expected Crash Risk of Stock Prices

The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

متن کامل

Financial Statement Comparability: Benets and Costs

This paper analyzes the bene…ts and costs of …nancial statement comparability from an information perspective. We …rst show analytically that while comparability enhances the correlation among …rms’reported earnings (“common informativeness”), it reduces …rms’own reporting precision (“individual informativeness”). Next, we provide theoretical justi…cation for the comparability measure of De Fra...

متن کامل

Mandatory IFRS Adoption and Financial Statement Comparability

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...

متن کامل

Financial statement comparability and credit risk

Investors, financial reporting policymakers, and accounting educators emphasize the importance of financial statement comparability. Accounting researchers have found it difficult to develop empirical measures of comparability that correspond to typical views of the construct. The measures used in recent research are removed from firms’ accounting treatments and are likely to be driven by econo...

متن کامل

The application of data mining techniques in manipulated financial statement classification: The case of turkey

Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Accounting Research

سال: 2011

ISSN: 0021-8456

DOI: 10.1111/j.1475-679x.2011.00415.x