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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| 格式: | Theses and Dissertations |
| 語言: | English |
| 出版: |
2015
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| 主題: | |
| 在線閱讀: | http://hdl.handle.net/10356/65853 |
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