تأثیر قابلیت مقایسۀ صورت‌های مالی بر ضریب واکنش سودهای آتی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشگاه اصفهان، اصفهان، ایران

2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه اصفهان، اصفهان، ایران

چکیده

هدف این پژوهش تعیین تأثیر قابلیت مقایسه به‎عنوان یکی از ویژگی‌های کیفی گزارشگری مالی بر ضریب واکنش سود‌های آتی است. ضریب واکنش سود‌های آتی به‎منزلۀ معیاری برای اندازه‌گیری محتوای اطلاعاتی قیمت‌های جاری سهام از سود‌های آتی به‎کار می‎رود. جامعۀ آماری این پژوهش، شامل کلیۀ شرکت‌های پذیرفته‎شده در بورس اوراق بهادار تهران است. به‎منظور دستیابی به هدف پژوهش، 80 شرکت از بین شرکت‌های پذیرفته‎شده در بورس اوراق بهادار تهران طی سال‌های 1381 تا 1392 برای نمونۀ آماری انتخاب شدند. به‎منظور تجزیه‎وتحلیل داده‌ها و آزمون فرضیه‌ها از الگوی رگرسیون چندمتغیره و داده‌های ترکیبی بهره برده می‎شود. یافته‌های پژوهش نشان می‎دهد قابلیت مقایسۀ صورت‌های مالی ضریب واکنش سود‌های آتی را افزایش می‌دهد. بر اساس نتایج، قابلیت مقایسه سبب می‌شود میزان بیشتری از اطلاعات خاص شرکت در قیمت‌های جاری سهام منعکس شود.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Financial Statement Comparability on Future Earnings Response Coefficients

نویسندگان [English]

  • Dariuosh Foroghi 1
  • Peyman Ghasemzad 2
1 Associate Professor, Accounting, University of Isfahan, Isfahan, Iran
2 MSc. in Accounting, University of Isfahan, Isfahan, Iran
چکیده [English]

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.

کلیدواژه‌ها [English]

  • Financial Statement Comparability
  • Future Earnings Response Coefficients
  • Industry-Level Earning
  • Firm-specific Earning

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