Title : ( Financial reporting proprietary costs and financial statements comparability: the interactive role of information asymmetry )
Authors: Mahdi Salehi , Hossein Miri , Grzegorz Zimon ,
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Abstract
Purpose This paper aims to investigate the relationship between the proprietary costs of financial reporting and the comparability of financial statements with the interactive role of information asymmetry. Design/methodology/approach Data were selected from the information of all the listed companies on the Tehran stock exchange from 2011 to 2021, based on 781 observations. A multiple regression model is used to analyze data. Findings Results convey a significant relationship between proprietary costs of financial reporting and comparability of financial statements. Furthermore, information asymmetry has a significant impact on the relationship between proprietary costs of financial reporting and the comparability of financial statements.
Keywords
, Financial statements comparability, Proprietary costs, Industry concentration, Business strategy, Information asymmetry
@article{paperid:1100626,
author = {Salehi, Mahdi and حسین میری and گرزگورز زایمون},
title = {Financial reporting proprietary costs and financial statements comparability: the interactive role of information asymmetry},
journal = {Management Research Review},
year = {2024},
month = {October},
issn = {2040-8269},
pages = {1--18},
numpages = {17},
keywords = {Financial statements comparability; Proprietary costs; Industry concentration;
Business strategy; Information asymmetry},
}
%0 Journal Article
%T Financial reporting proprietary costs and financial statements comparability: the interactive role of information asymmetry
%A Salehi, Mahdi
%A حسین میری
%A گرزگورز زایمون
%J Management Research Review
%@ 2040-8269
%D 2024
