نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه لرستان
2 کارشناسی ارشد حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه لرستان، خرم‌آباد، ایران.
3 کارشناسی ارشد ، حسابداری، دانشکده علوم اقتصادی و اداری دانشگاه ولیعصر (عج) رفسنجان، رفسنجان، ایران
چکیده
هدف: ارتباط ارزشی صورت‌های مالی برای سرمایه‌گذاران و تنظیم‌کنندگان استاندارد از اهمیت زیادی برخوردار است. تحقیق حاضر بررسی می‌کند که آیا قابلیت مقایسه کارایی حسابداری در بین صنعتگران، ارتباط ارزشی سود و ارزش دفتری را افزایش می‌دهد یا خیر. این یک سوال مهم است زیرا هم هیئت استانداردهای حسابداری مالی و هم کمیسیون بورس اوراق بهادار به دنبال مقایسه بیشتر در گزارشگری مالی هستند.
روش: به منظور بررسی موضوع مورد مطالعه، از الگوی رگرسیونی داده‌های ترکیبی در دوره زمانی 1388 تا 1398 استفاده شده و داده‌های 111 شرکت پذیرفته شده در بورس اوراق بهادار تهران جمع‌آوری و برای آزمون فرضیه‌های پژوهش استفاده شده است.
نتیجه‌گیری: نتایج نشان می‌دهند که مقایسه‌پذیری حسابداری ارتباط ارزشی سود را افزایش می‌دهد، اما ارزش دفتری را افزایش نمی‌دهد. گزارش‌های مالی که قابلیت مقایسه بیشتری دارند، در جلب اعتماد استفاده‌کنندگان بهتر عمل می‌کنند که این موضوع باعث افزایش ارتباط ارزشی سود هر سهم می‌شود. به این معنا که وقتی شرکت‌ها قابلیت مقایسه اطلاعات بیشتری را نسبت به همتایان صنعت از خود نشان می‌دهند، سرمایه‌گذاران ارزش بالاتری به سودگزارش شده می‌دهند. با این حال، هنگامی که میزان ابهام در گزارشگری مالی افزایش یابد یا ضعف کنترل داخلی وجود داشته باشد، مزایای مقایسه‌پذیری حسابداری کاهش می‌یابد. در مقابل، هنگامی که حسابرس متخصص صنعت به کار گرفته می‌شود، مزایای مقایسه‌پذیری افزایش می‌یابد.
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