The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry

بررسی‌های حسابداری و حسابرسی

Hadi Amiri¹  Naser Izadinia²  Majid Hashemi Dehchi³ 

[1] Assistant Prof., Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Isfahan, Iran.;Associate Prof., Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Isfahan, Iran.;Ph.D. Candidate, Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Isfahan, Iran.;

关键词: relevance;    financial statement comparability;    sophistication investors;    information asymmetry;   

DOI  :  10.22059/acctgrev.2020.303951.1008383

来源: DOAJ

【 授权许可】

Unknown