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

Subject Areas : Agriculture Marketing and Commercialization

Seyed Hadi Ejazi ¹ ( Department of accounting, Islamic Azad University, Islamshahr branch, Islamshahr, Iran )
Hossein Ezadi ² ( Department of Management, Islamic Azad University, Islamshahr branch, Islamshahr, Iran )
Hamid Sajadi ³ ( Department of Management, Islamic Azad University, Islamshahr branch, Islamshahr, Iran Department of Management, Islamic Azad University, Islamshahr )

Received: 2021-01-18 Accepted : 2022-05-10 Published : 2022-06-01

Keywords: Financial Reporting Quality, Accounting comparability, Accrual pricing,

Abstract :

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.

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