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Journal Articles

Common auditors and accounting comparability: evidence from Vietnam

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Quang Hung Bui, Tri Tri Nguyen, Duc Nghia Mai
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2025)
https://doi.org/10.1108/JFRA-10-2024-0699
Published: 13 August 2025
...Quang Hung Bui; Tri Tri Nguyen; Duc Nghia Mai Purpose This study aims to investigate the relationship between common auditors and accounting comparability of listed companies in Vietnam. Design/methodology/approach The authors follow De Franco et al. (2011) to measure accounting...
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Journal Articles

Does financial statement comparability reduce cost of equity? Evidence in emerging market

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Phung Anh Thu, Pham Quang Huy
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2024)
https://doi.org/10.1108/JFRA-02-2024-0099
Published: 23 September 2024
... Licensed re-use rights only Financial statement comparability Accounting comparability Cost of equity Cost of capital Emerging economy G32 M40 Financial statement comparability (FSC) plays a crucial role in enhancing the quality of financial statements (Liu et al., 2023...
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