One motivation for the adoption of International Financial Reporting Standards (IFRS) is to
improve the comparability of financial information presented by listed companies and …

We examine whether the complexity of mandatory accounting disclosures prompts
managers to voluntarily disclose adjusted measures of actual earnings performance, and …

Purpose This paper aims to investigate the relationship between the proprietary costs of
financial reporting and the comparability of financial statements with the interactive role of …

This study investigates whether information processing efficiency has an impact on public
companies' investment efficiency. Using the adoption of XBRL as an exogenous shock that …

We propose a pairwise measure of financial statement benchmarking (FSB) that captures
the degree of overlap in the financial statement line items reported by two firms. We validate …

This study examines the tendency of accounting information comparability in Japan over the
30-year period from 1988 to 2017. Several prior studies testing accounting information's …

Three essays on earnings management in frontier countries - RMIT University Logo image
Limit search to: New Search About the Research Repository Library Home page Do you have …

This study empirically evaluates the impact of changes made to the SEC's definition of
Smaller Reporting Companies (SRCs) in 2018. Using a novel measure of reporting …

要旨 EDINET に XBRL が導入されてから 10 年以上が経過し, XBRL データを利用すること
によって商用データベースに依存せずに勘定科目の使用状況を調査することが従来より容易に行 …