Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 22 4 2016 01 21 The Effect of Financial Statement Comparability on Future Earnings Response Coefficients The Effect of Financial Statement Comparability on Future Earnings Response Coefficients 479 500 56248 10.22059/acctgrev.2016.56248 FA Dariuosh Foroghi Associate Professor, Accounting, University of Isfahan, Isfahan, Iran 0000-0002-7164-6728 Peyman Ghasemzad MSc. in Accounting, University of Isfahan, Isfahan, Iran Journal Article 2014 04 26 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 have 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 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. 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 have 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 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. https://acctgrev.ut.ac.ir/article_56248_e93bfa1c2bb8cf629e5c7d7d8f642357.pdf