id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-7093	Elhoshy, Mohamed Mahmoud ; Zaytoun, Mohamed Khamis 	The effect of industry concentration on financial statement comparability	2025	14	.pdf	application/pdf	7544	401	37	Using regression analysis, the findings demonstrate a statistically significant negative relationship between industry concentration and financial statement comparability. Such discretion can reduce financial statement comparability across firms.	cache/easat-7093.pdf	txt/easat-7093.txt