Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange

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.

BONABI GHADIM RAHIM; VAEZ SEYED ALI; asgari zenozi Elham

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2020 | Volume:12 | Issue:1 (43) Page(s): 39-56

Download Full-Text

Persian Verion

View:

462

Download:

Cites:

Information Journal Paper

Title

Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange

Author(s)

BONABI GHADIM RAHIM | VAEZ SEYED ALI | asgari zenozi Elham | Issue Writer Certificate

Keywords

Aggressive StrategyQ1

Defensive StrategyQ1

Financial Statements ComparabilityQ1

Information AsymmetryQ2

Abstract

When competition becomes more intense, the comparability of proprietary costs (business strategy) increases because managers in formulating their competitive strategies, often relate to financial information of their competitors. As a result, the greater the ability to compare, the risk of displaying proprietary information is accelerated through the mandatory disclosure of financial statements. The aim of this research is investigation into the effect of business strategy on the Financial Statements Comparability with an emphasis on the role of Information Asymmetry. In this regard, 126 companies were selected for the period of 8 years during 2009-2017. Collected data were analyzed using Stata statistical software (version 15). The results showed that business strategy (Aggressive Strategy and Defensive Strategy) has a positive and negative effect on Financial Statements Comparability, respectively. It was also found that the simultaneous effect of Information Asymmetry and business strategy (aggressive and Defensive Strategy) has a negative and positive effect respectively on Financial Statements Comparability.

Cites

No record.

References

No record.

Cite

APA: Copy

BONABI GHADIM, RAHIM, VAEZ, SEYED ALI, & asgari zenozi, Elham. (2020). Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 12(1 (43) ), 39-56. SID. https://sid.ir/paper/387386/en

Vancouver: Copy

BONABI GHADIM RAHIM, VAEZ SEYED ALI, asgari zenozi Elham. Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2020;12(1 (43) ):39-56. Available from: https://sid.ir/paper/387386/en

IEEE: Copy

RAHIM BONABI GHADIM, SEYED ALI VAEZ, and Elham asgari zenozi, “Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 12, no. 1 (43) , pp. 39–56, 2020, [Online]. Available: https://sid.ir/paper/387386/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops