Topic
Comparability
About: Comparability is a research topic. Over the lifetime, 1152 publications have been published within this topic receiving 23060 citations.
Papers published on a yearly basis
1 / 2
Papers
TL;DR: In this paper, the reliability and comparability of a range of objective and subjective measures of International Joint Venture performance were evaluated, as well as evaluating the relative utility of different data collection approaches.
Abstract: International joint ventures (IJVs) are increasing in frequency and strategic importance. However, efforts to identify variables associated with IJV performance have been constrained by disagreements regarding the comparability and reliability of alternative performance measures and methods. This study tests several hypotheses regarding the reliability and comparability of a range of objective and subjective measures of IJV performance, as well as evaluating the relative utility of different data collection approaches.
1,227 citations
TL;DR: This article examined whether application of IFRS by non-US firms results in accounting amounts comparable to those resulting from application of US GAAP by US firms, and found that firms that adopt IFRS mandatorily, firms in common law and high enforcement countries, and in more recent years, have greater accounting system and value relevance comparability with US firms when IFRS firms apply IFRS than when they applied domestic standards.
823 citations
TL;DR: In this paper, a measure of financial statement comparability is proposed to evaluate the impact of financial statements on analyst following and forecast accuracy, and negatively related to analysts' dispersion in earnings forecasts.
Abstract: Investors, regulators, academics, and researchers all emphasize the importance of financial statement comparability. However, an empirical construct of comparability is typically not specified. In addition, little evidence exists on the benefits of comparability to users. This study attempts to fill these gaps by developing a measure of financial statement comparability. Empirically, this measure is positively related to analyst following and forecast accuracy, and negatively related to analysts’ dispersion in earnings forecasts. These results suggest that financial statement comparability lowers the cost of acquiring information, and increases the overall quantity and quality of information available to analysts about the firm.
773 citations
TL;DR: In this paper, wide-ranging revisions to the Standardized World Income Inequality Database (SWIID) were presented to maximize the comparability of income inequality estimates for the broadest possible coverage of countries and years, and two k-fold cross-validations, by observation and by country, were used to evaluate the SWIID's success in predicting the Luxembourg Income Study.
Abstract: Objective This article documents wide‐ranging revisions to the Standardized World Income Inequality Database (SWIID), which seeks to maximize the comparability of income inequality estimates for the broadest possible coverage of countries and years. Methods Two k‐fold cross‐validations, by observation and by country, are used to evaluate the SWIID's success in predicting the Luxembourg Income Study (LIS), recognized in the field as setting the standard for comparability. Results The cross‐validations indicate that the new SWIID's estimates and their uncertainty are even more accurate than previous versions, extending its advantage in comparability over alternate income inequality data sets. Conclusion Given its superior coverage and comparability, the SWIID remains the optimum source of data for broadly cross‐national research on income inequality.
744 citations
TL;DR: In this paper, the authors examined changes in foreign mutual fund investment in firms following mandatory IFRS adoption in the European Union in 2005, and found that the number of industry peers using the same accounting standards in countries with credible implementation increased.
639 citations
Related Topics (5)
Performance Metrics
| Year | Papers |
|---|---|
| 2026 | 9 |
| 2025 | 348 |
| 2024 | 439 |
| 2023 | 732 |
| 2022 | 1,062 |
| 2021 | 144 |