Comparing 2003 and 2005, the authors find ‘significant convergence in firms’ accounting
practices (input comparability)’ and that ‘output comparability also significantly improves’.
The authors find no further significant improvement in comparability in either inputs or
outputs between 2005 and 2010. The overall lack of change in the comparability of inputs
between 2005 and 2010 masks an increase in the comparability of presentation choices and
a decrease in the comparability of measurement choices.