روند مقایسه‌پذیری گزارشگری مالی در کشورهای ایران و امارات متحده عربی و عوامل مؤثر بر آن

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

2 استاد، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

3 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

10.22051/jera.2023.45249.3171

چکیده

هدف پژوهش پاسخ به این سوال است که، علیرغم تمامی تلاش­ها در راستای افزایش قابلیت مقایسه در سطح بین­المللی آیا این امر در کشورهای ایران و امارات متحده عربی محقق گردیده است؟ در پژوهش حاضر، 50 شرکت از ایران و 55 شرکت از امارات متحده عربی، طی دوره زمانی 1391-1400 (2012-2021) مورد بررسی قرار گرفته­اند. جهت تعیین مقایسه‌پذیری گزارشگری مالی، از مدل بارث در سطح سال-صنعت-شرکت، و برای آزمون فرضیه‌های پژوهش، از تحلیل‌های رگرسیونی تلفیقی/ترکیبی و از آماره t با دو نمونه مستقل، در نرم­افزار ایویوز 9 استفاده بعمل آمده است. یافته­های پژوهش نشان می­دهد که طی دوره پژوهش، روند مقایسه‌پذیری گزارشگری مالی در کشورهای در حال توسعه ایران و امارات متحده عربی، افزایشی (صعودی) بوده است. نتایج نشان دهنده این است که، میانگین مقایسه‌پذیری گزارشگری مالی در کشور ایران نسبت به کشور امارات متحده عربی، به طور چشمگیری بیش‌تر بوده است. در هر دو کشور، تأثیر اندازه شرکت بر مقایسه‌پذیری گزارشگری مالی، مثبت و معنادار و در مقابل، تأثیر عدم تقارن اطلاعاتی، منفی و معنادار بوده است. در کشور ایران، تأثیر رشد شرکت بر مقایسه‌پذیری، منفی و معنادار و در کشور امارات متحده عربی، مثبت و معنادار بوده است. در ایران با رشد سودآوری مقایسه­پذیری کاهش، ولی در کشور امارات متحده عربی افزایش یافته است. بررسی روند قابلیت مقایسه به صورت تطبیقی با کشور دیگر، و همچنین  محاسبه کمی قابلیت مقایسه با استفاده از مدل بارث، که این امر سبب افزایش غنا و توسعه مبانی نظری در داخل کشور گردیده است.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it

نویسندگان [English]

  • Younes Ekhtiari 1
  • Sayyed Hossein Sajjadi 2
  • Mohammad Hossein Safarzadeh 3
1 Ph.D. Student., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 Associate Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
چکیده [English]

The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE? In the current research, 50 companies from Iran and 55 companies from the UAE were investigated from 2012 to 2021. To determine the comparability of financial reporting, Barth's model at the year-industry-company level, and to test hypotheses, combined/combined regression analyses and t-statistics with two independent samples were used in EViews 9 software. The research findings show that during the research period, the trend of comparability of financial reporting in the developing countries of Iran and the UAE has been increasing. The results show that the average comparability of financial reporting in Iran compared to the UAE was significantly higher. In both countries, the effect of company size on the comparability of financial reporting was positive and significant, while the effect of information asymmetry was negative and significant. In Iran, the effect of the company's growth on comparability was negative and significant, and in the UAE, it was positive and significant. In Iran, with the growth of profitability, comparability has decreased, but in the UAE, it has increased. Investigating the process of comparability in a comparative manner with other countries, as well as quantitatively calculating comparability using Barth's model, has increased the richness and development of theoretical foundations within the country

کلیدواژه‌ها [English]

  • Comparability
  • Financial reporting
  • Factors affecting comparability
  • Developing countries

مراجع

منابع
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  • تاریخ دریافت: 21 مهر 1402
  • تاریخ بازنگری: 19 آذر 1402
  • تاریخ پذیرش: 02 دی 1402

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