The relationship between accounting comparability, financial reporting quality and pricing of accruals
نویسندگان
1 Department of Accounting, Islamic Azad University, Ilam Branch, Ilam, Iran
2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 Finance Department, Islamic Azad University, Eslamshahr Branch, Tehran, Iran
doi
10.22075/ijnaa.2021.25271.2977چکیده
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.
