... finds that, companies that apply more principles-based standards are associated with higher financial statement comparability. The study also finds that higher operational uncertainty and lower verifiability of assets negatively moderate the positive relationship between principles-based standards...

...Phung Anh Thu; Pham Quang Huy Purpose The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market. Design/methodology/approach Specifically, this study examines the relationship between FSC...

...Mohammadreza Mehrabanpour; Omid Faraji; Reza Sajadpour; Mohammad Alipour Purpose The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing...