Associate Professor of Accounting Matt Stallings and his coauthors have had their paper, “Disaggregated Financial Statement Comparability,” accepted for publication in the Journal of Corporate Accounting and Finance. This international journal advances the field of corporate finance by publishing both academic research and practical insights, with a focus on business strategy, operational challenges and cutting-edge methodologies.
Stallings’ research introduces a new way to measure financial statement comparability by focusing on the individual components of earnings rather than just aggregate earnings, as done in prior research. By disaggregating earnings, the measure allows for more precise comparisons between firms experiencing similar economic conditions. The new metric proves to be robust across various analyses and enhances existing research by offering deep insights into financial reporting quality and comparability.