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

  • سال انتشار: 1401
  • محل انتشار: مجله بازاریابی و تجاری سازی کشاورزی، دوره: 6، شماره: 1
  • کد COI اختصاصی: JR_AMCI-6-1_009
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 144
دانلود فایل این مقاله

نویسندگان

Seyed Hadi Ejazi

Department of accounting, Islamic Azad University, Islamshahr branch, Islamshahr, Iran

Hossein Ezadi

Department of Management, Islamic Azad University, Islamshahr branch, Islamshahr, Iran

Hamid Sajadi

Department 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 ۲۰۱۴ to ۲۰۲۰ was performed, for which a total of ۶۳۰ 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.

کلیدواژه ها

Accounting comparability, Accrual pricing, Financial Reporting Quality

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.