Conservative reporting, measurement similarity, and financial information comparability

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

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...