… to domestic standards (code DS) and full consolidation (code F). We exclude a firm-year from the sample if, during the year, the firm changed fiscal year-end, industry, accounting standards (based on Compustat and Global Vantage informa- tion), or consolidation practice …
CITATION STYLE
Alford, A., Jones, J., Leftwich, R., & Zmijewski, M. (1993). The Relative Informativeness of Accounting Disclosures in Different Countries. Journal of Accounting Research, 31, 183. https://doi.org/10.2307/2491170
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