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Keywords: Verifiability
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Journal Articles
Principles-based accounting standards and earnings comparability: moderating roles of uncertainty and verifiability
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 14 October 2025
... 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...
