اخبار و اعلانات

 آمار

تعداد نشریات418
تعداد شماره‌ها10,005
تعداد مقالات83,625
تعداد مشاهده مقاله78,456,482
تعداد دریافت فایل اصل مقاله55,471,229
Ejazi, Seyed Hadi, Ezadi, Hossein, Sajadi, Hamid. (1401). Comparability of accounting, quality of financial reporting and pricing of accruals. نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 6(1), 115-130.
Seyed Hadi Ejazi; Hossein Ezadi; Hamid Sajadi. "Comparability of accounting, quality of financial reporting and pricing of accruals". نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 6, 1, 1401, 115-130.
Ejazi, Seyed Hadi, Ezadi, Hossein, Sajadi, Hamid. (1401). 'Comparability of accounting, quality of financial reporting and pricing of accruals', نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 6(1), pp. 115-130.
Ejazi, Seyed Hadi, Ezadi, Hossein, Sajadi, Hamid. Comparability of accounting, quality of financial reporting and pricing of accruals. نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 1401; 6(1): 115-130.

Comparability of accounting, quality of financial reporting and pricing of accruals

Agricultural Marketing and Commercialization Journal
دوره 6، شماره 1، شهریور 2022، صفحه 115-130    اصل مقاله (565.92 K)
نوع مقاله: Original Research
نویسندگان
Seyed Hadi Ejazi1؛ Hossein Ezadi* 2؛ Hamid Sajadi3
1Department of accounting, Islamic Azad University, Islamshahr branch, Islamshahr, Iran
2Department of Management, Islamic Azad University, Islamshahr branch, Islamshahr, Iran
3Department of Management, Islamic Azad University, Islamshahr branch, Islamshahr, Iran Department of Management, Islamic Azad University, Islamshahr
چکیده
Comparability is one of the qualitative features of information in the theoretical foundations of financial accounting and reporting, which enables users of financial statements to identify and understand the similarities and differences between the two sets of information and consider them in their decisions. Put. Financial statements should always provide reliable information to help users make decisions. The financial report must contain relevant, reliable, comparable, and comprehensible information. Therefore, recognizing the characteristics of accruals, including their stability, is one of the important goals of financial accounting research. Accruals are the direct product of accrual accounting, which forms the basis of accounting and financial reporting. In this study, the comparability of accounting, the quality of financial reporting, and pricing of accruals for the period 2014 to 2020 was performed, for which a total of 630 observations are available for research. The statistical method used in this research is the multivariate regression method using the data panel method. The results of the research hypotheses show that the ability to compare accounting has a direct impact on the quality of financial reporting and pricing of accruals.
کلیدواژه‌ها
Accounting comparability؛ Accrual pricing؛ financial reporting quality
مراجع
  • Khodadad Hatkeposhti, Fatemeh. (2021), Evaluating the Effects of the Audit Committee's Characteristics on Voluntarily Disclosure of Information in Tehran Agricultural Stock Exchange, Agricultural Marketing and commercialzation Journal,  Volume 5, Issue 2 - Serial Number 10, Summer and Autumn 2021, Pages 62-74.
  • khosravani Fahimeh, Zand Azita, Saraie Behrooz and Ebrahimi Ali (2021), Investigating the factors affecting customers' satisfaction with Pegah dairy products, Agricultural Marketing and commercialzation Journal, Volume 5, Issue 2 - Serial Number 10, Summer and Autumn 2021, pages 117-130.
  • Tavassoli Mitra and A AZAD Naser (2021), The Impact of International Marketing on Improving the Export Performance of Agricultural Exporting Companies, Agricultural Marketing and commercialzation Journal, Volume 5, Issue 2 - Serial Number 10, Summer and Autumn 2021, pages 48-61.
  • Barth, M. E., Landsman, W. R., Lang, M. H. & Williams, C. D. (2013). Effects on Comparability and Capital Market Benefits Of voluntary Adoption of IFRS by US Firms: Insights from Voluntary Adoption of IFRS by Non-US Firms. Working Paper, Available at http://www.ssrn.com.
  • Barth, M., Landsman, W., Lang, M., Williams, C., 2012. Are IFRS-based and US GAAP- based accounting amounts comparable? Journal of Accounting and Economics 54(1), 68-93.
  • BUSHMAN, R.; J. PIOTROSKI; AND A. SMITH.2011 “Capital Allocation and Timely Accounting Recognition of Economic Losses.” Journal of Business, Finance and Accounting 38, 2011
  • Chen, C.-W., Collins, D. W., Kravet, T. D., Mergenthaler, R. J., 2014. Financial statement comparability and the efficiency of acquisition decisions. Working paper, University of Iowa.
  • Choi, J. H., Myers, L. A., Zang, Y. & Ziebart, D. (2011). Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for The Continuation of Management’s Quarterly Earnings Guidance. Review of Accounting Studies, 16 (1): 143-182
  • Choi, J.H., Choi, S., Myers, L.A. & Ziebart, D. (2013). Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings. Working Paper, Available at http://www.ssrn.com
  • De Franco, G., Kothari, S.P. & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research, 49 (4): 895-931.
  • DeFond, M., Hu, X., Hung, M., Li, S., 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics 51(3), 240-258.
  • KARTHIK BALAKRISH NA N, JOHNE. CORE, AND RODRIGOS. VERDI, 2014 " The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity" Journal of Accounting Research Vol. 52 No. 1 March 2014 Printed in U.S.A.
  • Kyriakou, M.I., G. Iatridis, and A.I. Dimitras (2015); "Financial Crisis, GDP Variation and Earnings Management in Europe", Research in International Business and Finance, 78(4), pp. 338-354.
  • Kawada, B. (2015). Auditor Offices and the Comparability and Quality of Clients' Earnings. Working paper. San Diego State University.
  • Kim, S., Kraft, P., & Ryan, S. G. (2013). Financial Statement Comparability and Credit Risk. Review of Accounting Studies, 18 (3): 783-823.
  • LEE, G., AND R. W. MASULIS.2009 “Seasoned Equity Offerings: Quality of Accounting Information and Expected Flotation Costs.” Journal of Financial Economics 92 (2009):
  • Mergenthaler, R.D., Chen, C.W., Collins, D.W. & Kravet, T. (2014). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Financial Accounting and Reporting Section Midyear Meeting, Houston, Texas, January 10, 2014.
  • Nen-Chen, R.H., Jeng, C., Ying, W. (2013). Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China. Journal of Accounting and Public Policy, 32 (4): 292-313
  • Schipper, K. and Vincent, L. (2003). Earnings quality, Accounting Horizons, Vol. 17 (supplement), pp. 97-110.
  • Sohn, B.C. The effect of accounting comparability on the accrual-based and real earnings management. J. Account. Public Policy (2016), http://dx.doi.org/10.1016/j.jaccpubpol. 2016.06.003
  • Teoh, S. H., Welch, I. & Wong, T. (1998), Earnings Management and the long run market performance of initial public offering, The Journal of Finance, L (6), PP 1935-1974.
  • Wang, C. (2014). Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Journal of Accounting Research, (In press. (
آمار
تعداد مشاهده مقاله: 58
تعداد دریافت فایل اصل مقاله: 106


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب