Rights statement: 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/
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Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
}
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 - 2024/1/1
Y1 - 2024/1/1
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.
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.
KW - Accounting
KW - Economics, Econometrics and Finance (miscellaneous)
KW - Finance
U2 - 10.1177/0148558X211046221
DO - 10.1177/0148558X211046221
M3 - Journal article
VL - 39
SP - 29
EP - 56
JO - Journal of Accounting, Auditing and Finance
JF - Journal of Accounting, Auditing and Finance
SN - 0148-558X
IS - 1
ER -