Accounting Comparability and Its Effect on Investment Efficiency

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

AGHAEI MOHAMMAD ALI; Hasanzadeh Behroz

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:9 | Issue:2 (33) Page(s): 7-34

Download Full-Text

Persian Verion

View:

991

Download:

Cites:

Information Journal Paper

Title

Accounting Comparability and Its Effect on Investment Efficiency

Author(s)

AGHAEI MOHAMMAD ALI | Hasanzadeh Behroz | Issue Writer Certificate

Keywords

Accounting ComparabilityQ1

Investment EfficiencyQ1

LearningQ1

Abstract

The purpose of this study is to evaluate the impact of Accounting Comparability on Investment Efficiency. When a firm has greater Accounting Comparability with industry peer firms it facilitates that firm’ s Learning from peer firm investments leading to better investments by the subject firm. Therefore, we expect firms with greater Accounting Comparability, have higher Investment Efficiency. Using regression analysis, the relationship between these variables was investigated in 166 companies listed on Tehran Stock Exchange for the period 2008 to 2015. Evidence of research shows that there is a positive and significant relationship between Accounting Comparability and Investment Efficiency. In other words, Accounting Comparability increases the amount of access to accounting information about investment projects, and leads to improved investment decisions.

Cites

No record.

References

No record.

Cite

APA: Copy

AGHAEI, MOHAMMAD ALI, & Hasanzadeh, Behroz. (2018). Accounting Comparability and Its Effect on Investment Efficiency. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(2 (33) ), 7-34. SID. https://sid.ir/paper/163539/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, Hasanzadeh Behroz. Accounting Comparability and Its Effect on Investment Efficiency. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;9(2 (33) ):7-34. Available from: https://sid.ir/paper/163539/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, and Behroz Hasanzadeh, “Accounting Comparability and Its Effect on Investment Efficiency,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 2 (33) , pp. 7–34, 2018, [Online]. Available: https://sid.ir/paper/163539/en

Related Journal Papers