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

Producción científica: Article › revisión exhaustiva

Idioma original	English
Publicación	Accounting Research Journal
DOI	https://doi.org/10.1108/ARJ-07-2024-0255
Estado	Accepted/In press - 2025

ASJC Scopus Subject Areas

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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",

author = "Ater, \{Brandon D.\} and Emrah Ekici and Thomas Noland and Christian Sobngwi",

note = "Publisher Copyright: {\textcopyright} 2025 Emerald Publishing Limited",

year = "2025",

doi = "10.1108/ARJ-07-2024-0255",

language = "English",

}

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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UR - https://www.scopus.com/pages/publications/105014897833#tab=citedBy

U2 - 10.1108/ARJ-07-2024-0255

DO - 10.1108/ARJ-07-2024-0255

M3 - Article

AN - SCOPUS:105014897833

SN - 1030-9616

JO - Accounting Research Journal

JF - Accounting Research Journal

ER -