The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric
The purpose of the research is to investigate the effect of different stages of the firms's life cycle on the comparability of financial statements with regard to the role of information asymmetry. The statistical the population of this study are all companies listed in Tehran Stock Exchange, i...
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Alzahra University
2024-12-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_8021_bbc824d151edf432e2cf2086ec2d807b.pdf |
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| author | Sad saleh Sabah Daruosh Foroghi Seyed Abass Hashemi |
| author_facet | Sad saleh Sabah Daruosh Foroghi Seyed Abass Hashemi |
| author_sort | Sad saleh Sabah |
| collection | DOAJ |
| description | The purpose of the research is to investigate the effect of different stages of the firms's life cycle on the comparability of financial statements with regard to the role of information asymmetry. The statistical the population of this study are all companies listed in Tehran Stock Exchange, in which 100 companies in the period 2012 to 2023 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on panel data regression is used. The findings of the research showed that the comparability of financial statements is higher in the maturity stage than in other stages. Also, the findings showed that despite high information asymmetry, firm in the maturity stage are more inclined to present comparable financial statements. The findings of this research provide evidence that firms in the maturity stage are more comparable due to having an efficient accounting system, skilled human resources and strong internal control |
| format | Article |
| id | doaj-art-1cecf5c3d0e14b738af0fae4c3031416 |
| institution | Kabale University |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2024-12-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-1cecf5c3d0e14b738af0fae4c30314162024-12-30T04:58:49ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202024-12-01144497210.22051/jera.2024.47241.32468021The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information AsymmetricSad saleh Sabah0Daruosh Foroghi1Seyed Abass Hashemi2Ph.D.Candidate. Department of accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, IranProf. Department of accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, IranAssociate prof. Department of accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, IranThe purpose of the research is to investigate the effect of different stages of the firms's life cycle on the comparability of financial statements with regard to the role of information asymmetry. The statistical the population of this study are all companies listed in Tehran Stock Exchange, in which 100 companies in the period 2012 to 2023 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on panel data regression is used. The findings of the research showed that the comparability of financial statements is higher in the maturity stage than in other stages. Also, the findings showed that despite high information asymmetry, firm in the maturity stage are more inclined to present comparable financial statements. The findings of this research provide evidence that firms in the maturity stage are more comparable due to having an efficient accounting system, skilled human resources and strong internal controlhttps://jera.alzahra.ac.ir/article_8021_bbc824d151edf432e2cf2086ec2d807b.pdffinancial statement comparabilitylife cycleinformation asymmetric |
| spellingShingle | Sad saleh Sabah Daruosh Foroghi Seyed Abass Hashemi The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric پژوهشهای تجربی حسابداری financial statement comparability life cycle information asymmetric |
| title | The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric |
| title_full | The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric |
| title_fullStr | The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric |
| title_full_unstemmed | The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric |
| title_short | The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric |
| title_sort | effect of life cycle on financial statement comparability by consideration moderating role of the information asymmetric |
| topic | financial statement comparability life cycle information asymmetric |
| url | https://jera.alzahra.ac.ir/article_8021_bbc824d151edf432e2cf2086ec2d807b.pdf |
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