Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability
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DOI: 10.2308/jiar-2021-101
Abstract: Previous studies indicate the existence of a negative relation between proprietary costs of financial reporting and financial statement comparability in the United States. However, this relation may vary depending on the strength of the financial… read more here.
Keywords: proprietary costs; statement comparability; financial reporting; financial statement ... See more keywords