The Benefits of Financial Statement Comparability

Investors, regulators, academics, and researchers all emphasize the importance of financial statement comparability. However, an empirical construct of comparability is typically not specified. In addition, little evidence exists on the benefits of comparability to users. This study attempts to fill...

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Bibliographic Details
Main Authors: de Franco, Gus, Kothari, S. P., Verdi, Rodrigo
Other Authors: Sloan School of Management
Format: Article
Language:en_US
Published: John Wiley & Sons 2011
Online Access:http://hdl.handle.net/1721.1/65076
https://orcid.org/0000-0003-1231-7374
https://orcid.org/0000-0003-1120-1177