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An approach for measuring the degree of comparability of financial accounting information

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  • Vera Krisement

Abstract

This contribution sets out to provide an index to measure comparability of financial accounting information concerning specific kinds of transactions or events. It suggests definitions for the terms of comparability of financial accounting information and of accounting method. Requirements are derived from these definitions which must be met by an index of comparability, and entropy is shown to be an appropriate measure fulfilling these requirements. The problem of multiple reporting is dealt with separately. Finally, the measurement concept developed is applied to an example from the FEE report for 1989.

Suggested Citation

  • Vera Krisement, 1998. "An approach for measuring the degree of comparability of financial accounting information," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 465-485.
    • Handle: RePEc:taf:euract:v:6:y:1998:i:3:p:465-485
    DOI: 10.1080/713764728
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    References listed on IDEAS

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    1. Jacquemin, Alex P & Kumps, Anne-Marie, 1971. "Changes in the Size Structure of the Largest European Firms: An Entropy Measure," Journal of Industrial Economics, Wiley Blackwell, vol. 20(1), pages 59-70, November.
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    4. Leo van der Tas, 1992. "Evidence of EC financial reporting practice harmonization," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 69-104.
    5. Gideon Rosenbluth, 1955. "Measures of Concentration," NBER Chapters, in: Business Concentration and Price Policy, pages 57-99, National Bureau of Economic Research, Inc.
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