Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies

Forthcoming, Journal of Accounting Literature

63 Pages Posted: 15 Mar 2016 Last revised: 28 Sep 2017

See all articles by Christian Gross

Christian Gross

University of Graz

Pietro Perotti

University of Bath - School of Management

Date Written: September 27, 2017


Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

Keywords: Comparability, Harmonization, Measurement, Empirical Financial Accounting, Survey

JEL Classification: M40, M41

Suggested Citation

Gross, Christian and Perotti, Pietro, Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies (September 27, 2017). Forthcoming, Journal of Accounting Literature. Available at SSRN: https://ssrn.com/abstract=2747413 or http://dx.doi.org/10.2139/ssrn.2747413

Christian Gross

University of Graz ( email )

Universitaetsstrasse 15 / FE
A-8010 Graz, 8010

Pietro Perotti (Contact Author)

University of Bath - School of Management ( email )

Claverton Down
Bath, BA2 7AY
United Kingdom

HOME PAGE: http://www.bath.ac.uk/management/faculty/pietro-perotti.html

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