可比性
财务报表
会计
业务
财务会计
质量(理念)
联想(心理学)
语句(逻辑)
精算学
会计信息系统
心理学
政治学
审计
数学
哲学
法学
心理治疗师
组合数学
认识论
作者
Belén Blanco,Sandip Dhole,Ferdinand A. Gul
摘要
Abstract We examine the association between financial statement comparability and the likelihood of accounting fraud. Prior research documents a negative association between the quality of a firm's reporting environment and accounting fraud. We build on this literature and show that poor financial statement comparability is associated with a greater likelihood of accounting fraud. We also find that accounting comparability declines over time as the year of fraud detection approaches and that the association between comparability and fraud becomes more negative over this time. In addition, we find that financial statement comparability improves after fraud detection, consistent with the notion that managers improve their financial reporting quality after fraud.
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