# A Measure of Financial Statement Benchmarking

> Research article (The Accounting Review, 2023) · cited 12× · AI/ML

**Wikidata**: [openalex:W4379985702](https://www.wikidata.org/wiki/openalex:W4379985702)  
**Source**: https://4ort.xyz/entity/a-measure-of-financial-statement-benchmarking