The Study of the Relationship Between the Accounting Comparability and Earnings Management

The purpose of this study is to investigate the relationship between the ability to compare accounting and earnings management. The ability to compare one of the qualitative features of financial statements is based on theoretical foundations of accounting and financial reporting. In this research, the ability to compare financial statements using the De Franco (2011) model is measured individually at each industry level. The present research is in terms of applied and methodological aspects of correlation. The statistical population of the research is the companies listed in the Tehran Stock Exchange, which had 146 companies with the necessary data for analysis. The research period is from 2009 to 1394. The applied statistical model is a multivariate regression model and hybrid data is used to test the hypotheses. The results of the research show that there is not a meaningful relationship between accounting and earnings management based on accrual and actual items.