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

The current paper investigates the relationship between comparability of accounting, quality of financial reporting and pricing of accruals. Thus, data for ۱۰۷ companies listed on the Tehran Stock Exchange for a period of ten years (from March ۲۰۱۱ to March ۲۰۲۰) 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:

Accounting comparability , financial reporting quality , accruals