A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory
Objective: Several stakeholders such as investors, regulators, and researchers all emphasize the importanceoffinancial statement comparability. However, few empirical methods have been developed for measuring financial statement comparability. The main aim of this study is to develop a suitable mode...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2021-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_80473_589a00f9f9867898602bf083923292f9.pdf |