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Keywords: Comparability
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Journal Articles
Journal of Applied Accounting Research (2018) 19 (1): 2–19.
Published: 12 February 2018
.... This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue. Design/methodology/approach The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013...
