The effect of intellectual capital on the comparability of financial statements

Comparability of financial statements is one of the qualitative features that emphasizes the usefulness of financial information. The financial statements should include comparative information for the previous period. Comparative information should be disclosed to the extent that it is relevant to the understanding of the current period financial statements. Comparability of financial statements is a feature that helps users identify and understand similarities and differences. Due to the transition of societies from the age of industry to the age of information, the importance of intellectual capital in the world of business has also grown. Intellectual capital is the effort to make effective use of existing knowledge and intangible assets. Therefore, the purpose of this study is to investigate whether intellectual capital has a significant effect on the comparability of financial statements or not? The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1399 and using the information of 118 companies and multivariate linear regression method was tested. According to the results of the first sub-hypothesis test, the physical capital variable, considering that its significance level is less than 5%, which indicates a significant relationship with the comparability of financial statements. Also, the results of the second sub-hypothesis indicate that the structural capital variable, considering that its significance level is less than 5%, which indicates a significant relationship between the comparability of financial statements. Also, the results of the third sub-hypothesis indicate that the variable of human capital, considering that its significance level is less than 5%, which indicates a significant relationship between the comparability of financial statements.