Question

which enables comparability of financial statements​

Answer 1

Answer:

Empirically, comparability can be measured in terms of the similarity in firms' accounting systems (e.g., De Franco et al., 2011), the differences in the value relevance of firms' accounting information (e.g., Barth et al., 2012), or the differences in discretionary accruals (e.g., Francis et al., 2014). ...

Explanation:

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