Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules

Brandon D. Ater; Emrah Ekici; Thomas Noland; Christian Sobngwi

doi:10.1108/ARJ-07-2024-0255

Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules

Brandon D. Ater, Emrah Ekici, Thomas Noland, Christian Sobngwi

Gerald W. Schlief School of Accountancy

Research output: Contribution to journal › Article › peer-review

Original language	English
Journal	Accounting Research Journal
DOIs	https://doi.org/10.1108/ARJ-07-2024-0255
State	Accepted/In press - 2025

ASJC Scopus Subject Areas

Accounting
Finance

Keywords

Accounting comparability
M41
M41
M41
Revenue recognition
Value relevance

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10.1108/ARJ-07-2024-0255

Cite this

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title = "Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules",

keywords = "Accounting comparability, M41, M41, M41, Revenue recognition, Value relevance",

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year = "2025",

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TY - JOUR

T1 - Accounting comparability and value relevance of accounting information

T2 - evidence from a change in revenue and expense recognition rules

AU - Ater, Brandon D.

AU - Ekici, Emrah

AU - Noland, Thomas

AU - Sobngwi, Christian

PY - 2025

Y1 - 2025

KW - Accounting comparability

KW - M41

KW - Revenue recognition

KW - Value relevance

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DO - 10.1108/ARJ-07-2024-0255

M3 - Article

AN - SCOPUS:105014897833

SN - 1030-9616

JO - Accounting Research Journal

JF - Accounting Research Journal

ER -

Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules

ASJC Scopus Subject Areas

Keywords

Access to Document

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