This study examines the impact of financial statement comparability on ex ante crash risk.
Using the comparability measures of De Franco et al.(2011), we find that expected crash risk …

This study investigates whether and how managers' opportunistic earnings management
activities are affected by the degree of their firms' accounting comparability with other firms …

Accounting comparability among peer firms in the same industry reflects the similarity and
the relatedness of firms' operating environments and financial reporting. From the …

This paper investigates management incentives for disclosing voluntary non-financial
information and whether such disclosure is associated with firms' environmental, social, and …

We find that financial statement comparability enhances the ability of current period returns
to reflect future earnings, as measured by the future earnings response coefficient (FERC) …

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 …

This study examines the impact of accounting comparability on financial reporting quality
and the extent to which financial statement users understand the implications of firms' …

This study examines the impact of financial statement comparability on corporate cash
holdings. A greater degree of comparability lowers information acquisition costs, reduces the …

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

Seemingly self-serving attributions either attribute favorable performance to internal causes
(enhancing attributions) or poor performance to external causes (defensive attributions) …