پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 639 |
| تعداد مقالات | 9,334 |
| تعداد مشاهده مقاله | 67,964,952 |
| تعداد دریافت فایل اصل مقاله | 24,562,572 |
The relationship between accounting comparability, financial reporting quality and pricing of accruals | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 25، دوره 14، شماره 2، اردیبهشت 2023، صفحه 313-325 اصل مقاله (382.18 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.25271.2977 | ||
| نویسندگان | ||
| Masoumeh Shayesteh1؛ Rahmatollah Mohammadipour* 2؛ Hamidreza Kordlouie3 | ||
| 1Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 2Department of Accounting, Islamic Azad University, Ilam Branch, Ilam, Iran | ||
| 3Finance Department, Islamic Azad University, Eslamshahr Branch, Tehran, Iran | ||
| تاریخ دریافت: 26 مهر 1400، تاریخ بازنگری: 24 آبان 1400، تاریخ پذیرش: 19 آذر 1400 | ||
| چکیده | ||
| The current paper investigates the relationship between comparability of accounting, quality of financial reporting and pricing of accruals. Thus, data for 107 companies listed on the Tehran Stock Exchange for a period of ten years (from March 2011 to March 2020) were extracted and then research variables were calculated and the necessary statistical tests were performed. This is a descriptive-corequational experiment using a post-event approach. the research hypotheses were tested through multiple linear regression based on composite data. Statistics and econometrics have examined and tested the hypotheses. Research findings showed a significant positive relationship between the comparability of accounting and the quality of financial reporting as well as a significant negative relationship between the comparability of accounting and pricing of accruals. | ||
| کلیدواژه‌ها | ||
| Accounting comparability؛ Financial reporting quality؛ Accruals | ||
| مراجع | ||
|
[1] M. Akbari Faizabadi, The Effect of Comparability of Financial Statements on Specific Fluctuations in Stock Returns Taking into Account the Moderating Role of Earnings Forecast Errors, Profit Forecast Dispersion and Quality of Financial Reporting, Parsai in the country M.Sc., Allameh Naeini Institute of Higher Education, Department of Accounting, 2019.
[2] H. Asma, The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian Stock Market, Res. Int. Bus. Finance 42 (2017), 321–337. [3] A. Chen and J.J. Gong, Accounting comparability, financial reporting quality, and the pricing of accruals, Adv. Account. 45 (2019), 100415.
[4] A. Dadkhah Joybari, Investigate the Effect of Financial Reporting Quality on Investors’ Decisions, Master Thesis in Accounting, Kharazmi University, Faculty of Financial Sciences, 2017.
[5] G. De Franco, S.P. Kothari and R.S. Verdi, The benefits of financial statement comparability, J. Account. Res. 49 (2011), no. 4, 895–931.
[6] S.R. Haghayeghi, Investigate the Effect of Comparability of Financial Statements on Cash Retention takinh into account the Quality of Financial Reporting and Ownership Structure, Master Thesis in Accounting, Parandak Institute of Higher Education, 2018.
[7] M. Hashemzadeh Asl, Investigate the Effect of Comparability of Financial Statements on the Level of Cash Retention with Emphasis on Financing Constraints, Financial Reporting Quality and Corporate Governance, Master Thesis in Accounting, Shams Institute of Higher Education, Science and Technology, 2018.
[8] R. Karim Aghaei, Investigate the Mediating Effect of Financial Reporting Quality on the Relationship between Comparability of Financial Statements and Cash Retention in Companies Listed on the Tehran Stock Exchange, Master Thesis in Accounting, Yazd University of Science and Art, Faculty of Humanities, 2017.
[9] M. Kohlbeck and X. Luo.Are CFO debt-like compensation incentives associated with financial reporting quality?, Adv. Account. 45 (2019), Article 100413.
[10] P. Rezazadeh, The eEffect of Comparability of Financial Statements on Cash Retention Taking into Account the Moderating Role of Financial Constraints, Financial Reporting Quality and Governance System. Master Thesis in Accounting, Shahid Ashrafi University of Isfahan, 2018.
[11] I. Soleimani Asl, Investigate the Effect of Comparability of Financial Statements on Cash Retention: Testing the Mediating Role of Financial Constraints and the Quality of Financial Reporting, Master Thesis in Accounting, Hakim Jorjani Institute of Higher Education, 2018.
[12] B. Ujkan, and C. Simon, Audit committees and financial reporting quality: The 8th EU company law directive perspective, Econ. Syst. 42 (2018), no. 1, 151–163. | ||
|
آمار تعداد مشاهده مقاله: 16,563 تعداد دریافت فایل اصل مقاله: 3,811 |
||