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Investigating the Determinants of Financial Statements Comparability in Tehran Stock Exchange Listed Companies
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Hassan Zalaghi *   1, Abbas Aflatooni1 , Mahdi Khazaei1 |
| 1- Bu-Ali Sina University of Hamadan |
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Abstract: (5416 Views) |
| The comparability of financial statements plays an important role in the usefulness of financial information to stakeholders in their decision makings. Improving the comparability of financial statements is one of the goals of the standards setters, which requires identifying the factors influencing comparability. In this study, several approaches have been used to measure comparability, and then the factors affecting the comparability of financial statements in 120 listed manufacturing companies in Tehran Stock Exchange during the period from 2005 to 2015 have been investigated. To analyze the data and test the hypotheses of the research, panel data and multivariate regression method (with controlled effects of years and industries) have been employed. Findings show that audit quality, earning management, company size, and asset return volatility have a significant relationship with the comparability level of financial statements. |
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| Keywords: Comparability, audit quality, earning management, volatility of asset returns |
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Full-Text [PDF 1031 kb]
(5567 Downloads)
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Type of Study: Research |
Subject:
Special
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