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We propose financial statement similarity as a measure of financial reporting comparability. The firm‐pair version of our measure reflects the degree to which two firms report similar relations within their financial statement items; this version can help managers and market participants identify peer firms. The firm‐year version of our measure reflects the degree to which a firm reports financial...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.