Statistical inference using the T index to quantify the level of comparability between accounts
The extent to which the accounts of companies are comparable is considered important to users and regulators. However, prior research has been restricted by a lack of appropriate statistical methods for testing comparability indices. This has made it difficult to assess the true level of comparabili...
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| Format: | Journal Article |
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Institute of Chartered Accountants in England and Wales
2010
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| Online Access: | http://hdl.handle.net/20.500.11937/2781 |