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The comparability effects of principles based standards

David Cabán

American Journal of Finance and Accounting2025https://doi.org/10.1504/ajfa.2025.10068723article
ABDC C
Weight
0.50

What the paper says

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

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https://doi.org/https://doi.org/10.1504/ajfa.2025.10068723

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@article{david2025,
  title        = {{The comparability effects of principles based standards}},
  author       = {David Cabán},
  journal      = {American Journal of Finance and Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ajfa.2025.10068723},
}

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The comparability effects of principles based standards

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.