...Hoa Luong; Abeyratna Gunasekarage; Pallab Kumar Biswas Purpose This paper investigates the influence of CEO power on financial statement comparability using a multidimensional CEO power index and a comprehensive measure of financial statement comparability for ASX-listed companies. Design...

...Eun Hye Jo; Jung Wha Lee Purpose This study examines how the presence of labor unions affects a firm’s pay disparity between executives and employees and its financial statement comparability. Design/methodology/approach It uses firm-level labor union data in Korea and applies regression...