ارائه مدل تجربی کیفیت گزارشگری مالی با استفاده از اطلاعات شرکتهای همسان پذیرفتهشده در بورس اوراق بهادار تهران
کلمات کلیدی:
اطلاعات مالی, اطلاعات شرکتهای همسان, کیفیت گزارشگری مالیچکیده
هدف این پژوهش ارائه یک مدل تجربی برای تبیین کیفیت گزارشگری مالی با استفاده از اطلاعات شرکتهای همسان در بورس اوراق بهادار تهران است. این پژوهش از نظر هدف کاربردی و از نظر روش، توصیفی–تحلیلی و از نوع همبستگی است. جامعه آماری شامل کلیه شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1392 تا 1400 بوده و با استفاده از روش حذف سیستماتیک، 140 شرکت بهعنوان نمونه انتخاب شدند. دادهها از صورتهای مالی حسابرسیشده و پایگاههای اطلاعاتی رسمی گردآوری و با استفاده از مدل رگرسیون لجستیک در نرمافزار EViews10 تحلیل شدند. متغیرهای اصلی شامل کیفیت اقلام تعهدی، پایداری، ضعف کنترل داخلی و تقلب بوده و متغیرهای کنترلی نظیر اندازه شرکت، فروش، ارزش بازار و نوسان بازده سهام نیز لحاظ گردیدند. نتایج تحلیل در سطح اطمینان 95 درصد نشان داد که کیفیت اقلام تعهدی اثر مثبت و معناداری بر انتخاب شرکتهای همسان دارد (p<0.05). همچنین پایداری سود نیز رابطه مثبت و معناداری با انتخاب شرکتهای همسان نشان داد (p<0.05). در مقابل، ضعف کنترل داخلی و تقلب فاقد رابطه معنادار با انتخاب شرکتهای همسان بودند (p>0.05). علاوه بر این، برخی متغیرهای کنترلی مانند اندازه شرکت و فروش نیز اثر مثبت و معناداری بر متغیر وابسته داشتند، در حالی که سایر متغیرها معنادار نبودند. بر اساس یافتهها، تنها برخی ابعاد کیفیت گزارشگری مالی، بهویژه کیفیت اقلام تعهدی و پایداری، نقش تعیینکنندهای در فرآیند انتخاب شرکتهای همسان دارند؛ بنابراین ارتقای این ابعاد میتواند به بهبود تصمیمگیری سرمایهگذاران و کارایی بازار سرمایه کمک کند.
دانلودها
مراجع
Albuquerque, A. M., De Franco, G., & Verdi, R. S. (2013). Peer Choice in CEO Compensation. Journal of Financial Economics, 108(1), 160-181. https://doi.org/10.1016/j.jfineco.2012.10.002
Amirazad, M., Baradaran Hassanzadeh, R., Mohammadi, A., & Taghizadeh, H. (2018). A Conceptual Model of Factors Affecting Financial Reporting Quality in Iran Using Grounded Theory. Financial Accounting Research, 10(4), 21-42.
Armon Manesh, Z., & Pourkhorshid, H. (2025). The impact of using artificial intelligence in auditing on financial reporting quality with the moderating role of auditor experience. Accounting, Finance and Computational Intelligence, 3(3), 1-15.
Bahaqiqat, E., & Rezaei, F. (2018). The Effect of the Earnings Response Coefficient on the Relationship Between Stock Return Synchronicity and Abnormal Trading Volume and Return. Journal of Management Accounting and Auditing Knowledge, 7(26), 43-56.
Chen, A., & Gong, J. J. (2019). Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals. Advances in Accounting, 45, 100415. https://doi.org/10.1016/j.adiac.2019.03.003
Dasineh, M., Saljoughi, M., Salari, H., & Amiri, A. (2025). Explaining a Digital Accounting System Model for Enhancing Financial Reporting Quality and Decision-Making Quality. Journal of Experimental Accounting Research, 7(2), 54-71. https://jera.alzahra.ac.ir/article_8732.html
DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58(2-3), 275-326. https://doi.org/10.1016/j.jacceco.2014.09.002
Dierynck, B., & Verriest, A. (2020). Financial Reporting Quality and Peer Group Selection. Management Accounting Research, 47, 1-17. https://doi.org/10.1016/j.mar.2019.100675
Fakhari, H., & Rezaei Pitenouei, Y. (2017). Presenting a Model for Measuring the Corporate Information Environment. Financial Accounting Quarterly, 9(33), 121-147.
Faulkender, M., & Yang, J. (2013). Is Disclosure an Effective Cleansing Mechanism? The Dynamics of Compensation Peer Benchmarking. Review of Financial Studies, 26(3), 806-839. https://doi.org/10.1093/rfs/hhs115
Fernández-Méndez, C., & Pathan, S. T. (2022). Female Directors, Audit Effort and Financial Reporting Quality. Spanish Journal of Finance and Accounting. https://doi.org/10.1080/02102412.2021.2009298
Hajihah, Z., & Chenari Bouket, H. (2017). Financial Statement Comparability and Real Earnings Management. Financial Accounting Research, 9(3), 33-48.
Hajihah, Z., & Chenari, H. (2023). The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality. Judgment and Decision Making in Accounting and Auditing, 2(5), 87-106.
Irwandi, S. A., & Pamungkas, I. D. (2020). Determinants of Financial Reporting Quality: Evidence from Indonesia. Journal of International Studies, 13(2), 25-33. https://doi.org/10.14254/2071-8330.2020/13-2/2
Jabarzadeh Kangerlouei, S., Radi, Y., Bahri Sales, J., & Ashtab, A. (2023). Explaining the Effectiveness of Non-Financial Information Disclosure in Accounting Reports with an Integrated Reporting Approach. Stock Exchange, 16(64), 1-44.
Jafarzadeh, V., & Ali Ahmadi, S. (2018). The Effect of Mimetic Behavior of Peer Firms on the Capital Structure of Companies Listed on the Tehran Stock Exchange. Financial Management Strategy, 5(20), 143-162.
Jasim, B. F., Abbood, F. G., & Dakhil, M. S. (2025). Financial Reporting Quality and Cost of Capital of Listed Banks in Iraq. Asian Journal of Economics, Business and Accounting, 25(4), 659–677. https://doi.org/10.9734/ajeba/2025/v25i41778
Juwita, R. (2023). The Role of Gender Diversity in Corporate Governance for Quality Assurance of Financial Reports with Audit Fees as Moderating Variables. European Journal of Business and Management Research, 8(1), 93-99. https://doi.org/10.24018/ejbmr.2023.8.1.1753
Kardan, B., Vadiei Nooghabi, M. H., & Omidfar, M. (2019). The Nonlinear Relationship Between Product Market Competition and Financial Reporting Quality. Financial Accounting and Auditing Research, 11(41), 177-196.
Kashanipour, M., Jandaghi, G., & Rahmani, M. (2018). Investigating the Relationship Between Financial Reporting Quality and Sustainability Information Disclosure in Companies Listed on the Tehran Stock Exchange. Empirical Accounting Research, 8(29), 1-21.
Kaviani, M., Khodadadi, V., & Farazmand, H. (2022). Evaluating the Moderating Role of Accounting Comparability in Pricing Accounting Information Environment Issues. Stock Exchange, 15(59), 409-440.
Kelari Daroun Kola, B. (2020). Selecting an Appropriate Model for Studying the Relationship Between Timeliness and Reliability of Financial Reporting Quality. Applied Management and Organizational Agility, 2(2), 10-19.
Kim, S., Kraft, P., & Ryan, S. (2013). Financial Statement Comparability and Credit Risk. Review of Accounting Studies, 18, 783-823. https://doi.org/10.1007/s11142-013-9233-z
Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, 107265. https://doi.org/10.1016/j.jaccpubpol.2024.107265
Muttakin, M. B., Mihret, D., Lemma, T. T., & Khan, A. (2020). Integrated Reporting, Financial Reporting Quality and Cost of Debt. International Journal of Accounting and Information Management, 28(3), 517-534. https://doi.org/10.1108/IJAIM-10-2019-0124
Nabi Zadeh, F., & Ebrahimi Rumanjan, M. (2020). Examining the Effect of Board Political Connections on the Relationship Between Audit Quality and Financial Reporting Quality. Accounting and Management Outlook, 3(22), 60-81.
Naderi, M., & Hajihah, Z. (2018). Investigating the Relationship Between Accounting Quality and Material Weaknesses in Internal Control. Financial Accounting Quarterly, 10(37), 95-118.
Ojomo, A. D. (2025). Financial Reporting Quality and Investment Decisions Making in Organizations: An Empirical Analysis of Selected Listed Manufacturing Firms in Nigeria. Organize, 3(3), 155-169. https://doi.org/10.58355/organize.v3i3.87
Qianqian, D., & Rui, S. (2018). Peer Performance and Earnings Management. Journal of Banking and Finance, 89, 125-137. https://doi.org/10.1016/j.jbankfin.2018.01.017
Sheikh, N. (2025). The effect of applying artificial intelligence on financial reporting quality: The mediating role of user trust in accounting systems. Accounting, Finance and Computational Intelligence.
دانلود
چاپ شده
ارسال
بازنگری
پذیرش
شماره
نوع مقاله
مجوز
حق نشر 2025 Gholam Abbas Alishvandi (Corresponding author); Reza Tehrani, Shokrollah Khajavi (Author)

این پروژه تحت مجوز بین المللی Creative Commons Attribution-NonCommercial 4.0 می باشد.