Investigating the Relationship between Comparability of Financial Statements and Corporate Debt Maturity of Companies listed on the Tehran Stock Exchange

The comparability of financial statements is very important for investors and creditors, because their investment and credits decisions require an assessment of the opportunities ahead and without comparable accounting information, user`s decisions seem difficult and almost impossible. In this study, an attempt has been made to examine the relationship between comparability of financial statements and corporate debt maturity in TSE. After designing the variables evaluation indicators, trading information conducted during the five-year research period from 1394 to 1398 From the Stock Exchange Organization and the software of Rahvard novin and Codal site was collected. The statistical sample consists of 223 companies that have been selected by the systematic removal method that were 1115 company - year overall. In this research, linear regression and correlation have been used to investigate the research hypotheses. Eviews software has been used to analyze the data and test the research hypotheses. What can be considered in total summing up and conclusion of the study hypotheses is that there is no significant relationship between the comparability of financial statements and the debt maturity structure of companies listed on the Tehran Stock Exchange. The results achieved in this study corresponded to the documents mentioned in the theoretical framework and financial literature.