Relationship between comparability of financial statements and debt maturity structure

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The purpose of this study is to examine the relationship between comparability of financial statements and debt maturity structure in Tehran Stock Exchange. The statistical sample of the research, which has been selected by systematic elimination method, includes 114 companies among the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The research is descriptive-correlational and multivariate regression and combined data have been used to test the research hypotheses. The results of testing the research hypotheses showed that there is a positive and significant relationship between profitability, comparability of operating cash flows and debt maturity structure. Thus, it is necessary to prepare reports to facilitate the comparison of financial statements on the one hand and to train market participants in order to understand the importance and use of this qualitative feature on the other hand.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:4 Issue: 46, 2021
Pages:
1 to 15
https://www.magiran.com/p2321301  
سامانه نویسندگان
  • Jafari، Ali
    Author (1)
    Jafari, Ali
    Assistant Professor Department of Accounting, Bonab Branch, Islamic Azad University, Benab, Iran
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