Construct · 1 fields · 1 citations

accounting comparability: a standalone construct

One name. One construct. A landmark on the map.

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accountingcomparability1 CONSTRUCTAccounting comparabilityDE FRANCO · ACCOUNTING

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Accounting

the degree to which two firms' accounting systems map similar economic events into similar reported numbers.

In accounting, accounting comparability refers to the degree to which two firms' accounting systems map similar economic events into similar reported numbers. This meaning comes from De Franco (2011) in Journal of Accounting Research.[1]

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References

  1. De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research, 49(4), 895-931. https://doi.org/10.1111/j.1475-679x.2011.00415.x

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