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Output-based measurement of accounting comparability: A survey of empirical proxies

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References

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2012Does Mandatory IFRS Adoption Improve Information Comparability?466 cited

2016Financial statement comparability and expected crash risk452 cited

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2019Does financial statement comparability mitigate delayed trading volume before earnings announcements?23 cited
2021Accounting constructs and economic consequences of IFRS adoption in India21 cited
2018An Input-Based Measure of Financial Statement Comparability21 cited