" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and … whether income smoothing through accounting changes has different effects on financial statement comparability. Design … analyses.We also use the propensity score matching method to construct a sample with accounting changes (treatment sample) and …

accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts … to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial …

incorporate the effect of economic events. For validation, we show that the likelihood of accounting information users (financial … comparability and demonstrating the benefits of comparable 10-K text to accounting information users …