Structural Comparability of Financial Statements

Henry, Elaine; Liu, Fang‐Chun; Yang, Steve Y.; Zhu, Xiaodi

doi:10.2139/ssrn.3133324

Cited by 4 publications

(1 citation statement)

References 55 publications

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“…For example, Henry et al. (2018) use XBRL data available from SEC filings to investigate how comparability in the structure of financial statements mediates the relationship of earnings comparability and decision making by users. They report that greater earnings comparability (measured using de Franco et al.’s (2011) approach, which I have described as accounting system comparability), is associated with more analyst coverage, more forecast accuracy and lower forecast dispersion, both directly and through greater structural comparability (based on commonality between entities in their use of XBRL elements).…”

Section: Implications and Further Researchmentioning

confidence: 99%

The IASB and Comparability of International Financial Reporting: Research Evidence and Implications

Tarca

2020

Australian Accounting Review

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One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by listed companies and thereby to contribute to improving transparency, accountability and efficiency in financial markets around the world. Beginning from the perspective of the International Accounting Standards Board (IASB) and academic researchers, I describe what is meant by comparability and then I list four areas of research where academics have investigated comparability of IFRS financial statements. Within each area I present examples of studies, usually around the time of adoption of IFRS, and discuss the implications of the research findings for the work of the IASB and the activities of other bodies supporting the implementation of IFRS. Finally, I identify areas of future research that could contribute to public policy deliberations.

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Section: Implications and Further Researchmentioning

confidence: 99%

The IASB and Comparability of International Financial Reporting: Research Evidence and Implications

Tarca

2020

Australian Accounting Review

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Pandemic (Covid-19) Effect on Financial Statements: The Role of Government and Organizations for Future Prevention

Thottoli

2021

SDRM

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COVID-19 pandemic period impedes business operations and world economic growth. This type of pandemic may happen again in the future. Hence, the objectives of the study are to find out the pandemic effect on items in financial statements; to predict the future effect on items in the financial statements, and to find out the role of government and organizations for future prevention of the adverse effects on financial statements due to the pandemic. The analysis is based on a large number of publicly available sources, including research papers, governmental documents, and reports. The study has taken 8 ratios compared with 80 listed companies around the globe. During the pandemic period the magnitude of adverse effect on business operations depends upon the decision and actions of external bodies (WHO, governments) and internal ones (organizations) parties. The findings revealed that the role of government and organizations for future prevention of ‘Pandemic Effect on Financial Statements’ is vital to defend against future pandemic situations. This study has added a new discussion to the body of knowledge, i.e. examining pandemic (COVID-19) effect on business operational activities and its financial statements; hence, an approach that is not widely discussed in the previous studies.

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An Input-Based Measure of Financial Statement Comparability

Hoitash

Kurt

et al. 2018

SSRN Journal

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Structural Comparability of Financial Statements

Cited by 4 publications

References 55 publications

The IASB and Comparability of International Financial Reporting: Research Evidence and Implications

The IASB and Comparability of International Financial Reporting: Research Evidence and Implications

Pandemic (Covid-19) Effect on Financial Statements: The Role of Government and Organizations for Future Prevention

An Input-Based Measure of Financial Statement Comparability

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