The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry
Objective: According to the theoretical concepts of financial reporting, financial statement comparability is one of the qualitative characteristics of information which increases the decision usefulness of relevant accounting information. Comparability affects the usefulness of accounting informati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2020-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_78821_6e59c883054e70eae8fa5ea95ab863e5.pdf |