تأثیر قابلیت مقایسه صورتهای مالی بر پایداری سود، کارایی قیمتگذاری اقلام تعهدی و قابلیت پیشبینی سود
کلمات کلیدی:
قابلیت مقایسه صورتهای مالی, پایداری سود, کارایی قیمتگذاری اقلام تعهدی, قابلیت پیشبینی سودچکیده
هدف این پژوهش بررسی تأثیر قابلیت مقایسه صورتهای مالی بر پایداری سود، کارایی قیمتگذاری اقلام تعهدی و قابلیت پیشبینی سود است. این پژوهش از نوع توصیفی–علی و پسرویدادی است. جامعه آماری شامل کلیه شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1394 تا 1402 است. نمونه آماری 945 سال–شرکت با روش حذف سیستماتیک انتخاب شد. برای آزمون فرضیه اول از رگرسیون لجستیک و برای آزمون فرضیههای دوم و سوم از رگرسیون چندمتغیره با دادههای تابلویی استفاده گردید. نتایج نشان داد قابلیت مقایسه صورتهای مالی تأثیر مثبت و معناداری بر پایداری سود دارد. همچنین قابلیت مقایسه بهطور معناداری کارایی قیمتگذاری اقلام تعهدی را افزایش میدهد و موجب ارتقای قابلیت پیشبینی سود میگردد. این اثرات در سطح اطمینان 99 درصد معنادار گزارش شد. قابلیت مقایسه صورتهای مالی یکی از ویژگیهای کلیدی گزارشگری مالی است که میتواند تصمیمگیری سرمایهگذاران را بهبود بخشد، شفافیت اطلاعاتی را افزایش دهد، کارایی بازار سرمایه را ارتقا دهد و زمینهساز تدوین مقررات و استانداردهای جدید حسابداری باشد.
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حق نشر 2025 Mohammad Rahimi (Author); Mehrdad Ghanbari (Corresponding author); Somayeh Sarouei, Maryam Nouraei (Author)

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