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The equative complement need not have the same case as the phrase which it is compared to.

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If the equative complement is a Noun Phrase (NP), then it receives an identical thematic role as the NP which is compared to it. Nevertheless, the two NPs need not have the same case, as shown in the examples below:

1
a. Do bist like tûk as him
you are.2SG as smart as him.ACC
You are as smart as he is
b. ?Do bist like tûk as hy
you are.2SG as smart as he.NOM
You are as smart as he is
c. Ik fyn dy like tûk as him
I find you as smart as him.ACC
I think you are as smart as he is
d. *Ik fyn dy like tûk as hy
I find you as smart as he.NOM
I think you are as smart as he is

It seems that accusative case is the default case for an equative complement.

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