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The Relation Between Accounting Comparability and Firm Productivity

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The Relation Between Accounting Comparability and Firm Productivity. / Chircop, J.

In: Journal of Accounting, Auditing and Finance, 20.09.2021.

Research output: Contribution to Journal/MagazineJournal articlepeer-review

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Chircop, J. / The Relation Between Accounting Comparability and Firm Productivity. In: Journal of Accounting, Auditing and Finance. 2021.

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@article{d48aa5015ee042369ade32a7adcf58d7,
title = "The Relation Between Accounting Comparability and Firm Productivity",
abstract = "Using a comprehensive sample of U.S. manufacturing firms from 1992 to 2015, I test for the association between accounting comparability and firm productivity. I posit that increased accounting comparability facilitates learning from peer firms ultimately increasing firm productivity. Results show that accounting comparability is positively related to firm productivity and that one channel for this relation is improvement in inventory management. In cross-sectional analysis, I find that the relation between accounting comparability and firm productivity is stronger when (a) peer firms exhibit higher productivity and provide more informative filings; (b) subject firms exhibit higher product similarity with peer firms and face stiffer competition, and (c) subject firms operate in industries characterized by higher accounting quality. {\textcopyright} The Author(s) 2021.",
keywords = "accounting comparability, firm productivity, inventory management",
author = "J. Chircop",
note = "The final, definitive version of this article has been published in the Journal, Journal of Accounting, Auditing and Finance ? (?), 2021, {\textcopyright} SAGE Publications Ltd, 2021 by SAGE Publications Ltd at the Journal of Accounting, Auditing and Finance page: https://journals.sagepub.com/home/jaf on SAGE Journals Online: http://journals.sagepub.com/ ",
year = "2021",
month = sep,
day = "20",
doi = "10.1177/0148558X211046221",
language = "English",
journal = "Journal of Accounting, Auditing and Finance",
issn = "0148-558X",
publisher = "Greenwood Publishing Group Inc.",

}

RIS

TY - JOUR

T1 - The Relation Between Accounting Comparability and Firm Productivity

AU - Chircop, J.

N1 - The final, definitive version of this article has been published in the Journal, Journal of Accounting, Auditing and Finance ? (?), 2021, © SAGE Publications Ltd, 2021 by SAGE Publications Ltd at the Journal of Accounting, Auditing and Finance page: https://journals.sagepub.com/home/jaf on SAGE Journals Online: http://journals.sagepub.com/

PY - 2021/9/20

Y1 - 2021/9/20

N2 - Using a comprehensive sample of U.S. manufacturing firms from 1992 to 2015, I test for the association between accounting comparability and firm productivity. I posit that increased accounting comparability facilitates learning from peer firms ultimately increasing firm productivity. Results show that accounting comparability is positively related to firm productivity and that one channel for this relation is improvement in inventory management. In cross-sectional analysis, I find that the relation between accounting comparability and firm productivity is stronger when (a) peer firms exhibit higher productivity and provide more informative filings; (b) subject firms exhibit higher product similarity with peer firms and face stiffer competition, and (c) subject firms operate in industries characterized by higher accounting quality. © The Author(s) 2021.

AB - Using a comprehensive sample of U.S. manufacturing firms from 1992 to 2015, I test for the association between accounting comparability and firm productivity. I posit that increased accounting comparability facilitates learning from peer firms ultimately increasing firm productivity. Results show that accounting comparability is positively related to firm productivity and that one channel for this relation is improvement in inventory management. In cross-sectional analysis, I find that the relation between accounting comparability and firm productivity is stronger when (a) peer firms exhibit higher productivity and provide more informative filings; (b) subject firms exhibit higher product similarity with peer firms and face stiffer competition, and (c) subject firms operate in industries characterized by higher accounting quality. © The Author(s) 2021.

KW - accounting comparability

KW - firm productivity

KW - inventory management

U2 - 10.1177/0148558X211046221

DO - 10.1177/0148558X211046221

M3 - Journal article

JO - Journal of Accounting, Auditing and Finance

JF - Journal of Accounting, Auditing and Finance

SN - 0148-558X

ER -