Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

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基于产出的会计可比性衡量：实证研究

会计可比性已成为经验财务会计研究的重大课题。最近的文献，特别是在De Franco等人（2011）进行有影响力的研究之后，集中于利用财务报告过程的输出来衡量会计可比性。在本文中，我们使用基于输出的可比性度量对研究进行了早期调查。我们为文献提供了两个独特的贡献。首先，我们描述和评论四个重要的测量概念以及引入它们的研究。通过这种方法上的贡献，我们旨在为从事可比性研究的经验会计研究人员提供方便的计量选择。其次，我们对文学和相关研究的子流进行分类。在提供与内容相关的贡献时，我们总结了基于产出的会计可比性研究中已经取得的成就，并强调了前瞻性研究的潜在领域。总体而言，我们的研究试图指导经验研究者（计划）进行会计可比性研究，以选择相关主题并选择适当的计量方法。