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 | ||
| 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 | ||
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