International Journal of Nonlinear Analysis and Applications

The relationship between accounting comparability, financial reporting quality and pricing of accruals

Document Type : Research Paper

Authors

1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Department of Accounting, Islamic Azad University, Ilam Branch, Ilam, Iran

3 Finance Department, Islamic Azad University, Eslamshahr Branch, Tehran, Iran

Abstract

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.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 14, Issue 2
February 2023
Pages 313-325
  • Receive Date: 18 October 2021
  • Revise Date: 15 November 2021
  • Accept Date: 10 December 2021