The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality
Subject Areas : Journal of Capital Market Analysis
Younes
Badavar Nahandi
1
(Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran)
Mohammadreza
Abbasi Astamal
2
(Assistant Professor, Department of Accounting, Varzeghan Branch, Islamic Azad University, Varzeghan, Iran)
Zeinab
Omarpour Mesrkanlo
3
(Master's student, Department of Accounting, Siraj Institute of Higher Education, Tabriz, Iran.)
Keywords: Financial Statements Comparability, Company Growth Opportunities, Financial Constraints, Financial Reporting Quality.,
Abstract :
This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 129 companies were selected as the research sample in the 6-year period between 2017 and 2022. The results of the research show that there is a positive relationship between the comparability of financial statements and the company's growth opportunities. Financial constraints play a mediating role in the positive relationship between comparability of financial statements and company growth opportunities. In other words, the comparability of financial statements increases the growth opportunities of the company by helping to reduce financial constraints. The quality of financial reporting plays a mediating role in the positive relationship between the comparability of financial statements and the company's growth opportunities. In other words, the comparability of financial statements increases the company's growth opportunities by helping to increase the quality of financial reporting.company's growth opportunities. In other words, the comparability of financial statements increases the company's growth opportunities by helping to reduce financial constraints. The quality of financial reporting plays a mediating role in the positive relationship between the comparability of financial statements and the company's growth opportunities. In other words, the comparability of financial statements increases the company's growth opportunities by helping to increase the quality of financial reporting.
