Consistency as a Means to Comparability: Theory and Evidence
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DOI: 10.1287/mnsc.2021.4052
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Cited by:
- Wu, Sang & Xue, Wenjie, 2023. "Accounting comparability and relative performance evaluation by capital markets," Journal of Accounting and Economics, Elsevier, vol. 75(1).
- Liu, Desheng & Wang, Yiqing & Li, Mingsheng, 2024. "Comparable but is it informative?Accounting information comparability and price synchronicity," Journal of Financial Stability, Elsevier, vol. 73(C).
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Keywords
financial statement consistency; comparability; informativeness; information spillover; fundamental correlation; fundamental volatility;All these keywords.
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