Conservative reporting, measurement similarity, and financial information comparability

This thesis examines whether the use of conservative versus aggressive accounting estimates (i.e., conservative/aggressive reporting) affects investors’ perception of financial information comparability (i.e., perceived comparability), and whether this effect is moderated by the extent to which firm...

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Bibliographic Details
Main Author: Yu, Yao
Other Authors: Tan Hun Tong
Format: Theses and Dissertations
Language:English
Published: 2015
Subjects:
Online Access:http://hdl.handle.net/10356/65853
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Institution: Nanyang Technological University
Language: English