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The Benefits of Financial Statement Comparability

Author

Listed:
  • GUS DE FRANCO
  • S.P. KOTHARI
  • RODRIGO S. VERDI

Abstract

No abstract is available for this item.

Suggested Citation

  • Gus De Franco & S.P. Kothari & Rodrigo S. Verdi, 2011. "The Benefits of Financial Statement Comparability," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 895-931, September.
  • Handle: RePEc:bla:joares:v:49:y:2011:i:4:p:895-931
    DOI: j.1475-679X.2011.00415.x
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    File URL: http://hdl.handle.net/10.1111/j.1475-679X.2011.00415.x
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    Citations

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    Cited by:

    1. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    2. Paul Andre & D.D. Dionysiou & Ioannis Tsalavoutas, 2012. "Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts," Post-Print hal-00935799, HAL.
    3. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    4. repec:eee:jocaae:v:13:y:2017:i:3:p:304-321 is not listed on IDEAS
    5. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
    6. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9387-1 is not listed on IDEAS
    7. Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 22(2), pages 839-872, June.
    8. Chen, Jason V. & Li, Feng, 2015. "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 181-186.
    9. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.
    10. Platikanova, Petya & Mattei, Marco Maria, 2016. "Firm geographic dispersion and financial analysts’ forecasts," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 71-89.
    11. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
    12. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
    13. repec:eee:spacre:v:17:y:2014:i:1:p:30-46 is not listed on IDEAS
    14. Kim, Sangwan & Lim, Steve C., 2017. "Earnings comparability and informed trading," Finance Research Letters, Elsevier, vol. 20(C), pages 130-136.
    15. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    16. Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
    17. repec:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5 is not listed on IDEAS
    18. repec:eee:advacc:v:30:y:2014:i:1:p:196-208 is not listed on IDEAS
    19. Andra M. ACHIM & Anca O. CHIŞ, 2014. "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 93-98, November.
    20. repec:eee:ijoais:v:19:y:2015:i:c:p:29-44 is not listed on IDEAS
    21. repec:eee:reacre:v:26:y:2014:i:2:p:175-195 is not listed on IDEAS
    22. repec:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9415-1 is not listed on IDEAS
    23. Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016. "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 77-99.
    24. repec:eee:joacli:v:39:y:2017:i:c:p:1-22 is not listed on IDEAS
    25. Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, University of Economics, Prague, vol. 2016(2).

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