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Keywords: Accounting comparability
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Journal Articles
Journal Articles
Journal Articles
Asian Review of Accounting (2021) 29 (1): 42–60.
Published: 18 November 2020
.... To measure accounting comparability, the authors use De Franco et al. (2011) model, and Hutton et al. (2009) model to measure financial reporting quality. The authors use type of audit opinion, and auditor's remarks (explanatory notes) as the measure for audit opinions. Findings...
Journal Articles
Asian Review of Accounting (2020) 28 (1): 69–88.
Published: 02 December 2019
...Jonathan Ross; Linna Shi; Hong Xie Purpose The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period...

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