Conservative reporting, measurement similarity, and financial information comparability
This thesis examines whether the use of conservative versus aggressive accounting estimates (i.e., conservative/aggressive reporting) affects investors’ perception of financial information comparability (i.e., perceived comparability), and whether this effect is moderated by the extent to which firm...
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| Format: | Thesis |
| Language: | English |
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2015
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| Online Access: | http://hdl.handle.net/10356/65853 |