The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period.,The authors use ordinary least squares regression to test the hypotheses with a correction for heteroscedasticity.,The authors find that firms in countries with rules-based accounting, higher quality public auditor work environments, stricter enforcement of accounting standards and more reliance on equity-market financing have higher within-country comparability with each other. At the firm-level, the authors find that firms which are larger, engage in less earnings management, and have lower return-on-asset volatility have higher within-country comparability with each other.,The authors use one measure of accounting comparability. Alternative measures of accounting comparability could test the hypotheses more completely.,The findings of the paper may help the regulators make more efficient policies to establish an efficient financial market within their country.,The paper is the first, to the authors’ knowledge, to identify country-level and firm-level determinants of within-country accounting comparability. It contributes to the accounting literature by completing the theory of international accounting comparability from the within-country perspectives, as prior literature focuses on the cross-country perspective of international accounting comparability.

中文翻译：

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全世界会计可比性的决定因素

本文的目的是调查在国际财务报告准则采纳后的时期内，欧盟和美国在16个国家/地区内对国家内部和公司内部会计可比性的决定因素。作者使用普通最小二乘回归法对通过对异方差的校正检验假设。作者发现，在具有基于规则的会计，较高质量的公共审计师工作环境，更严格的会计准则执行以及更多地依赖于股票市场融资的国家中，公司的内部可比性较高。彼此。在企业一级，作者发现，规模较大，从事较少的盈余管理并且资产报酬率波动较小的企业在国家内部具有较高的可比性。作者使用一种会计可比性度量。会计可比性的替代措施可以更全面地检验假设。本文的研究结果可能有助于监管机构制定更有效的政策，以在其国内建立有效的金融市场。确定国家内部和公司内部会计核算可比性的决定因素。它通过从国家内部的角度完成国际会计可比性理论而为会计文献做出了贡献，因为现有文献着重于国际会计可比性的跨国角度。本文的研究结果可能有助于监管机构制定更有效的政策，以在其国内建立有效的金融市场。据作者所知，本文是第一篇确定国家内部和国家内部公司内部决定因素的文件。会计可比性。它通过从国家内部的角度完成国际会计可比性理论而为会计文献做出了贡献，因为现有文献着重于国际会计可比性的跨国角度。本文的研究结果可能有助于监管机构制定更有效的政策，以在其国内建立有效的金融市场。据作者所知，本文是第一篇确定国家内部和国家内部公司内部决定因素的文件。会计可比性。它通过从国家内部的角度完成国际会计可比性理论而为会计文献做出了贡献，因为先前的文献侧重于国际会计可比性的跨国角度。