The Effect of Financial Statement Comparability on Future Earnings Response Coefficients

Abstract:
The purpose of this research is to determine the effect of comparability as one of the qualitative characteristics of financial reporting on future earnings response coefficients. The future earnings response coefficients has been used as a criterion to measure the information content of the current stock prices about future earnings. In order to attain the research purpose, 80 companies among the listed companies in Tehran Stock Exchange during the years 1381 to 1392 (2002-2013) were selected as statistical samples. For analyzing data and testing hypotheses, multi variable regression model with compound data has been used. Findings of research signify that financial statement comparability increases the future earnings response coefficients. Results also indicate that the comparability causes the higher level of firm-specific information to be reflected in current stock prices.
Language:
Persian
Published:
The Iranian Accounting and Auditing Review, Volume:22 Issue: 82, 2016
Pages:
479 to 500
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