The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and ...

The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013...

Due to its numerous important applications[1–5] in the area of quantum information and computation, entanglement has been extensively studied in the past decade. The concept of considering entanglement as a new type of useful resource has been widely accepted. Efforts have been made to quantitatively and qualitatively measure this kind of resource in both bipartite and multipartite cases[6–8]. ...

Comparability between different public examinations in the same and also dzfferent subjects, has been a continuing requirement in the UK. There is a current renewed interest in between-subject comparability, especially at A-level. The present paper examines the assumptions behind attempts to achieve comparability and explores the educational implications of some of the statistical procedures wh...