There has been significant increase in the amount of empirical studies published in accounting and finance journals …, their unique role in contributing to the broader extant debates within the positivist empirical accounting and finance …

This paper investigates whether accounting comparability affects corporate employment decision-making. We find that … firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our … results show that accounting comparability affects labour investments via improved external monitoring and internal governance …