Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings manag...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2021-01-01
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| Series: | Cogent Business & Management |
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| Online Access: | http://dx.doi.org/10.1080/23311975.2021.1923356 |