We characterize even and odd pairs in comparability and in P 4-comparability graphs. The characterizations lead to simple algorithms for deciding whether a given pair of vertices forms an even or odd pair in these classes of graphs. The complexities of the proposed algorithms are O(n + m) for comparability graphs and O(n 2 m) for P 4-comparability graphs. The former represents an improvement ov...

Ma and Spinrad have shown that every transitive orientation of a chordal comparability graph is the intersection of four linear orders. That is, chordal comparability graphs are comparability graphs of posets of dimension four. Among other uses, this gives an implicit representation of a chordal comparability graph using O(n) integers so that, given two vertices, it can be determined in O(1) ti...

Investors, financial reporting policymakers, and accounting educators emphasize the importance of financial statement comparability. Accounting researchers have found it difficult to develop empirical measures of comparability that correspond to typical views of the construct. The measures used in recent research are removed from firms’ accounting treatments and are likely to be driven by econo...