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Global Comparability in Financial Reporting: What, Why, How, and When?

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2013Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China54 cited
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2022Financial statement comparability and stock liquidity: evidence from China35 cited
2024Towards net-zero carbon emissions: A systematic review of carbon sustainability reporting based on GHG protocol framework

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33 cited

2019Financial statement comparability and corporate tax avoidance: evidence from China31 cited

2020Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints30 cited

2021Financial statement users’ institutional logic25 cited

2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul23 cited

2014What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?23 cited

2023Protocol Analysis Data Collection Technique Implemented for Artificial Intelligence Design17 cited

2016Escolhas Contábeis: reflexões para a pesquisa16 cited