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The comparative Noun Phrase (NP) need not have the same case as the NP which it is compared to.

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If the comparative complement is an NP, it receives an identical thematic role to the NP which is compared to it. Nevertheless, the two NPs need not have the same case, as is shown by the following examples:

1
a. Do bist tûker as him
you are smarter as him-ACC
You are smarter than he is
b. *Do bist tûker as hy
you are smarter as he-NOM
You are smarter than he is

If a verb is added to the measure complement, then it receives the case assigned by the verb:

2
a. Do bist tûker as hy is
you are smarter as he-NOM is
You are smarter than he is
b. *Do bist tûker as him is
you are smarter as he-ACC is
You are smarter than he is
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