The Effect of Competition Proprietary Costs on Relationship between Sales and Cash Flow Instability and Financial Stateme nt Comparability

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VAEZ SAYED ALI; BONABI GHADIM RAHIM

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Journal: Journal of Accounting Advances Year:2020 | Volume:11 | Issue:2 (77/3) Page(s): 387-419

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Information Journal Paper

Title

The Effect of Competition Proprietary Costs on Relationship between Sales and Cash Flow Instability and Financial Stateme nt Comparability

Author(s)

VAEZ SAYED ALI | BONABI GHADIM RAHIM | Issue Writer Certificate

Keywords

Sales FluctuationQ1

Cash Flow FluctuationsQ1

Financial Statement ComparabilityQ1

Proprietary Costs of CompetitionQ1

Abstract

The more comparable of financial statements, the lower the information asymmetry and so capital market is more efficient, which results in the optimal allocation of resources. The purpose of this study was to investigate the effect of Proprietary Costs of Competition on relationship between sales and cash flow Instability and Financial Statement Comparability in the companies Accepted in Tehran Stock Exchange. To test research hypothesis, the data of 126 companies accepted in Tehran Stock Exchange during the years 2009-2017 and multivariate regression has been used. The results show that Sales Fluctuation has a significant negative effect on the Financial Statement Comparability, and this effect is aggravated by the involvement of the Proprietary Costs of Competition (R & D expenditures). However, the Cash Flow Fluctuations and sales growth fluctuations and their interactive effect With Proprietary Costs of Competition (R & D expenditures) have no significant effect on Financial Statement Comparability.

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APA: Copy

VAEZ, SAYED ALI, & BONABI GHADIM, RAHIM. (2020). The Effect of Competition Proprietary Costs on Relationship between Sales and Cash Flow Instability and Financial Stateme nt Comparability. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(2 (77/3) ), 387-419. SID. https://sid.ir/paper/360795/en

Vancouver: Copy

VAEZ SAYED ALI, BONABI GHADIM RAHIM. The Effect of Competition Proprietary Costs on Relationship between Sales and Cash Flow Instability and Financial Stateme nt Comparability. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2020;11(2 (77/3) ):387-419. Available from: https://sid.ir/paper/360795/en

IEEE: Copy

SAYED ALI VAEZ, and RAHIM BONABI GHADIM, “The Effect of Competition Proprietary Costs on Relationship between Sales and Cash Flow Instability and Financial Stateme nt Comparability,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 2 (77/3) , pp. 387–419, 2020, [Online]. Available: https://sid.ir/paper/360795/en

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