Measuring the Comparability of Company Accounts Conditionally: A Research Note

© 2017 Accounting Foundation, The University of Sydney Comparability indices summarize the level of comparability between companies at a national and international level, an issue of importance to investors, regulators, and standard setters. Comparability indices can identify areas where comparabili...

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Bibliographic Details
Main Author: Taplin, Ross
Format: Journal Article
Published: Wiley Blackwell 2017
Online Access:http://hdl.handle.net/20.500.11937/62368