Assessing comparability of accounting information using panel data analysis, in the case of Romanian listed companies

被引：0
|
作者：
Robu, Ioan-Bogdan [1 ]
机构：
[1] Alexandru Ioan Cuza Univ, Iasi, Romania
来源：
PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS IAAER 2019) | 2019年
关键词：
Accounting information; accounting quality; comparability; IFRS; panel data analysis; QUALITY;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Information comparability can be ensured by consistently applying the same financial reporting framework or similar financial reporting frameworks. The comparability of financial information can be measured both between firms and from one period to another. In the study there has been evaluated the comparability of accounting information over time, from one financial exercise to another, and in space, between firms, with panel data analysis using models with fixed-effects. The study was conducted on a sample of 63 Romanian listed companies, during the period 2007-2016. The main results have revealed that the move to IFRS has led to increased comparability of financial information.
引用
收藏
页码：455 / 466
页数：12
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