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Because of performing different procedures for companies with different operations, except reliability, auditors may affect other qualitative characteristics of accounting information. This study is looking for a relationship between auditor style and relevance and comparability of accounting information. For this purpose auditor style is independent variable and relevance and comparability of accounting information are dependent variables. For analyzing and testing hypotheses multivariate regression models with mixed data are used and the necessary information gathered from 3248 samples of Tehran Stock Exchange’s accepted companies for the financial years of 2006 to 2013. The results of this study show that the there are significant statiistical relations between auditor style and relevance and comparability of accounting information and on this basis auditors not only affect reliability of accounting information but also can affect relevance and comparability of these information.

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The purpose of this research is to investigate the role of auditor type on comparability of profit and loss items in firms listed in Tehran Stock Exchange. To this end, 179 firms listed in Tehran Stock Exchange were selected during 2008 to 2014 years. After classifying, the numbers of 8610 firm-pairs were selected as research sample. To test the hypothesis, panel data were used. The results showed that audit firms’ clients of Association of Certified Public Accountants have more comparability than the clients of auditing Organization in the operating profit, net profit and total accruals structure. Also, clients of similar audit firms have more comparability than clients of two different audit firms in the profit structure. Clients of audit firm with a rating of "A" and "B" have more comparability than clients of audit firm with a rating of "C" and "D" in the profit and total accrual structure.

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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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Comparability is one of the unique features of financial information that increases its usefulness. Investors and shareholders can not make optimal financial and investment decisions without comparable information. It seems that one of the factors that can affect the comparability of financial statements is the issue of uncertainty about the economic policies of governments. Uncertainty of economic policies can affect the performance and accounting estimates of companies, and this in turn affects the quality of profits and the comparability of financial statements. In view of the above, the purpose of this study is to The effect of Economic Policy Uncertainty on the Financial Statement Comparability: moderating effect of Accounting EstimatesThe statistical population of the study consisted of 128 companies during the period of 2012-2021. The statistical method used to test the hypotheses presented in this study is the combined data method.  The research model was tested and analyzed using multivariate regression statistical method using EViews software.
The result of the first hypothesis of the study showed that the uncertainty of economic policies has a negative and significant effect on the comparability of financial statements. Also, the results of the second hypothesis of the study showed that the negative effect of economic policy uncertainty on the comparability of financial statements is not stronger when cross-sectional variability is greater in accounting estimates.The result of the first hypothesis of the study showed that the uncertainty of economic policies has a negative and significant effect on the comparability of financial statements. Also, the results of the second hypothesis of the study showed that the negative effect of economic policy uncertainty on the comparability of financial statements is not stronger when cross-sectional variability is greater in accounting estimates.

In general, the results showed that in the context of economic policy uncertainty, managers use a negative and uncertain tone in their financial reporting, and this in turn negatively affects the quality of profit and the ability to compare financial statements.

 

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Financial statement comparability is one of the four enhancing qualitative characteristics of accounting information that enables users to identify and understand similarities in, and differences among, items. The purpose of this study is to investigate the effect of distressed firms and small firms on the relationship between financial statement comparability and trade credit. To measure the financial statement comparability, this study uses the method of De Franco et al. (2011). The sample consists of 122 companies listed on the Tehran Stock Exchange for the period 2013 to 2020. Findings indicate that the increase in financial statement comparability increases trade credit. In addition, the increase in financial statement comparability increases trade credit for distressed firms but does not have a significant effect on the trade credit for small firms.
 

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The main purpose of this research is to investigate the relationship between the comparability of financial statements and the sensitivity of investment to cash flow, emphasizing the role of managers' ability. The current research is practical in terms of purpose and correlational in nature. Multiple linear regression method based on panel data was used to test the research hypotheses. The statistical population includes 142 companies during the years 2016 to 2022. The research results showed that there is a positive and significant relationship between the comparability of financial statements and the sensitivity of investment to cash flows. In other words, in companies with higher comparability of financial statements, investment sensitivity to cash flows is higher. Also, the findings of the research showed that the manager's ability increases relationship the comparability of financial statements and the sensitivity of investment to cash flows.