This study investigates comparability of firms' financial statement structure, i.e. similarity of lineitems, and its effects on accounting information users. Prior research demonstrates a relationship between accounting-function comparability (i.e., earnings comparability) and analysts' forecast...

The quality of corporate financial reporting has long been the interests of financial reporting users, such as investors, financial analysts, and regulators. Comparability is a key qualitative characteristic of accounting information that facilitates the comparison of financial statements....

Corporate risk disclosures as part of U.S. public companies' financial reports are mandated by the Securities and Exchange Commission (SEC) since 2005. It provides forward looking information about companies' future business and potential risks. This study analyzes risk types revealed in these...

Twitter, one of the several major social media platforms, has been identified as an influential factor to financial markets by multiple academic and professional publications in recent years. The motivation of this study hinges on the growing popularity of the use of social media and the...

Purpose: The purpose of this paper is to investigate the impact of the public pension governance practices on the public defined benefit pension (DBP) fund performance. Design/methodology/approach: To provide a holistic evaluation of public DBP performance, this study first employs the Data...

Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of...