The value relevance of financial statements is of great significance to investors and standard
setters. The present research examines whether accounting comparability among industry …

The aim of this study is to investigate the relationship between corporate social responsibility
(CSR) disclosure and financial performance with the consideration of the mediating role of …

Against the backdrop of the role of financial derivatives in the recent financial crisis, this
paper aims to identify the effects of financial derivative usage on the amount of firm-specific …

We examine the implications of economic policy uncertainty (EPU) for financial statement
comparability. We posit that the increased difficulty of estimating future cash flows and the …

This paper investigates whether accounting comparability affects corporate employment
decision-making. We find that firms with greater accounting comparability experience a …

This paper examines how financial statement comparability varies between firms in the
mature stage of their life cycle and firms in other life cycle stages. We hypothesize that …

In this paper, I empirically examine the influence of corporate culture on the comparability of
financial statements. I predict that firms with strong corporate cultures have less …

This study examines the effect of financial statement comparability on stock liquidity.
Drawing from information asymmetry arguments, we posit that greater comparability …

We explore whether uncertainty avoidance, an important aspect of national culture,
influences the level of informativeness of share prices about future earnings. Uncertainty …

Digitalization is a crucial strategy for firms to gain a competitive advantage. This study
utilizes data from Chinese listed firms from 2011 to 2020 to examine how digitalization …