title: Comparability of financial reports: A literature review of most recent studies
metadata.name: dc.contributor.author
metadata.value: Pantic, B.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2017-06-05T12:42:18Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2017-06-05T12:42:18Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2016
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/6451
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Financial statement comparability has for a long time been one of the main points of interest of financial accounting research. Recent studies and particularly those that followed De Franco et al.'s (2011) influential paper were mostly focused on putting to use the results of the financial reporting process to measure the level of accounting comparability and thus the comparability of financial results between companies. This working paper makes a short survey of recent studies that measure comparability of financial statements. As such it describes and comments on four important studies that introduced measuring concept for this problem. Second part of the research deals with classification of recent different streams of literature in this field. In conclusion, It also sums up what has already been achieved in comparability research.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: Graduate School of Management, St. Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Working Papers;#17(E)-2016
metadata.lang: -
metadata.name: dc.subject
metadata.value: financial statements
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: comparability
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: IFRS
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: literature review
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Comparability of financial reports: A literature review of most recent studies
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Working Paper
metadata.lang: en_GB
resources.filename: 17_WP 2016 Pantic.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/6451/1/17_WP%202016%20Pantic.pdf
resources.format: Adobe PDF
resources.size: 585,58 kB