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The Benefits of Financial Statement Comparability
Open accessAbstract
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 these gaps by developing a measure of financial statement comparability. Empirically, this measure is positively related to analyst following and forecast accuracy, and negatively related to analysts’ dispersion in earnings forecasts. These results suggest that financial statement comparability lowers the cost of acquiring information, and increases the overall quantity and quality of information available to analysts about the firm.
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Citations
Cited by
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Ioannou, I., & Serafeim, G. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1799589 · Cited by 484
Textual analysis and international financial reporting: Large sample evidence
Lang, M., & Stice-Lawrence, L. (2015) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2015.09.002 · Cited by 460
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Ioannou, I., & Serafeim, G. (2019) · The Oxford Handbook of Corporate Social Responsibility · doi:10.1093/oxfordhb/9780198802280.013.20 · Cited by 429
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Financial Statement Comparability and the Efficiency of Acquisition Decisions
Chen, C., Collins, D. W., Kravet, T. D., & Mergenthaler, R. D. (2018) · Contemporary Accounting Research · doi:10.1111/1911-3846.12380 · Cited by 312
Metadata
- Authors
- DE FRANCO, G., KOTHARI, S. P., & VERDI, R. S.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2011-04-20
- Volume
- 49
- Issue
- 4
- Pages
- 895-931
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W1532913612
- Cited by
- 1,032
- References
- 0
- FWCI
- 98.39
- Type
- journal article
- Language
- en
- Open access
- green
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- DE FRANCO, G., KOTHARI, S. P., & VERDI, R. S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2011.00415.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
