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Keywords: Comparability
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Journal Articles
The tradeoff between relevance and comparability in segment reporting✩
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2019) 43 (1): 70–86.
Published: 19 November 2019
...Lisa Hinson; Jennifer Wu Tucker; Diana Weng The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach has resulted in a decrease in the comparability of segment income. We...
Journal Articles
Output-based measurement of accounting comparability: A survey of empirical proxies
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2017) 39 (1): 1–22.
Published: 15 September 2017
...Christian Gross; Pietro Perotti Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial...
