The interaction effect of earnings persistence and financial statement comparability on earnings predictability and pricing efficiency of accruals | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 12، دوره 17، شماره 2، اردیبهشت 2026، صفحه 129-140 اصل مقاله (430.77 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33835.5046 | ||
| نویسندگان | ||
| Hamzeh Anbari1؛ Maryam Farhadi* 1؛ Masood Fooladi2؛ Leila Safdarian1 | ||
| 1Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran | ||
| 2Department of Accounting, Shahin Shahr Branch, Islamic Azad University, Isfahan, Iran | ||
| چکیده | ||
| This study aims to examine the interaction effect of earnings persistence and the financial statement comparability on the earnings predictability and the pricing efficiency of accruals. Establishing a balance between the qualitative characteristics of information with earnings persistence and financial statement comparability is possible and leads to an increase in the overall quantity and quality of information of a company in the industry. For this purpose, 105 companies were selected from the companies listed on the Tehran Stock Exchange from 2012-2020. The multiple regression model using panel data has been used to test the research hypotheses. The findings show that earnings persistence has a positive and significant effect on the pricing efficiency of accruals. However, earnings persistence does not significantly affect earnings predictability. Moreover, the interaction term of earnings persistence and comparability has a positive effect on the pricing efficiency of accruals, but the interaction term of earnings persistence and comparability has no significant effect on the earnings predictability. | ||
| کلیدواژهها | ||
| financial statement comparability؛ pricing efficiency of accruals؛ earnings predictability؛ earnings persistence | ||
| مراجع | ||
|
| ||
|
آمار تعداد مشاهده مقاله: 475 تعداد دریافت فایل اصل مقاله: 757 |
||
| تعداد نشریات | 22 |
| تعداد شمارهها | 724 |
| تعداد مقالات | 10,468 |
| تعداد مشاهده مقاله | 73,408,480 |
| تعداد دریافت فایل اصل مقاله | 64,771,170 |