Add to ORKGThis study investigates the role of financial statement comparability in the stock price sensitivity to firm-specific earnings news. Results suggest that information content of earnings is greater for firms with higher comparability, suggesting that comparability contributes to information usefulness for investors in equity valuation decisions. Further support indicates that comparability enhances usefulness through increased response to positive earnings surprises. This influence is pronounced for the earnings news of small firms, high volatility firms, growth/value firms, and firms with low return on assets, suggesting that comparability is more informative for more speculative stocks
Financial statement comparability has for a long time been one of the main points of interest of fin...
© 2018 International Review of Finance Ltd. 2018 This study examines the association between financi...
We examine whether the Securities and Exchange Act of 1934 increased earnings informativeness by inc...
Chapter One estimates financial statement comparability measures of accounting disclosures surroundi...
We find that financial statement comparability enhances the ability of current period returns to ref...
Investors, regulators, academics, and researchers all emphasize the importance of financial statemen...
This study develops a measure of financial statement comparability based on the disaggregated financ...
64 pagesI investigate the effect of financial statement comparability on the price discovery process...
We develop a new metric of and study the capital market consequences of firm comparability. Investor...
This study examines the relationship between financial statement comparability and the SEO valuation...
This study examines the impact of financial statement comparability on corporate cash holdings. A gr...
The purpose of this study is to explain the relationship between the comparability of financial stat...
The purpose of this study is to develop the first multidimensional measure of financial statement co...
Prior studies suggest that higher comparability of financial reporting leads to reduced information ...
Comparability is a central feature of financial reporting systems. Comparability is defined by FASB ...
Financial statement comparability has for a long time been one of the main points of interest of fin...
© 2018 International Review of Finance Ltd. 2018 This study examines the association between financi...
We examine whether the Securities and Exchange Act of 1934 increased earnings informativeness by inc...
Chapter One estimates financial statement comparability measures of accounting disclosures surroundi...
We find that financial statement comparability enhances the ability of current period returns to ref...
Investors, regulators, academics, and researchers all emphasize the importance of financial statemen...
This study develops a measure of financial statement comparability based on the disaggregated financ...
64 pagesI investigate the effect of financial statement comparability on the price discovery process...
We develop a new metric of and study the capital market consequences of firm comparability. Investor...
This study examines the relationship between financial statement comparability and the SEO valuation...
This study examines the impact of financial statement comparability on corporate cash holdings. A gr...
The purpose of this study is to explain the relationship between the comparability of financial stat...
The purpose of this study is to develop the first multidimensional measure of financial statement co...
Prior studies suggest that higher comparability of financial reporting leads to reduced information ...
Comparability is a central feature of financial reporting systems. Comparability is defined by FASB ...
Financial statement comparability has for a long time been one of the main points of interest of fin...
© 2018 International Review of Finance Ltd. 2018 This study examines the association between financi...
We examine whether the Securities and Exchange Act of 1934 increased earnings informativeness by inc...