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Financial reporting proprietary costs and financial statements comparability: the interactive role of information asymmetry

Author

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  • Mahdi Salehi
  • Hossein Miri
  • Grzegorz Zimon

Abstract

Purpose - This paper aims to investigate the relationship between the proprietary costs of financial reporting and the comparability of financial statements with the interactive role of information asymmetry. Design/methodology/approach - Data were selected from the information of all the listed companies on the Tehran stock exchange from 2011 to 2021, based on 781 observations. A multiple regression model is used to analyze data. Findings - Results convey a significant relationship between proprietary costs of financial reporting and comparability of financial statements. Furthermore, information asymmetry has a significant impact on the relationship between proprietary costs of financial reporting and the comparability of financial statements. Originality/value - Unlike previous studies, this study applies future dependent variables and the residual of dependent and independent variables in the additional analyses, which support the primary hypotheses.

Suggested Citation

  • Mahdi Salehi & Hossein Miri & Grzegorz Zimon, 2024. "Financial reporting proprietary costs and financial statements comparability: the interactive role of information asymmetry," Management Research Review, Emerald Group Publishing Limited, vol. 48(1), pages 146-163, October.
    • Handle: RePEc:eme:mrrpps:mrr-08-2023-0563
    DOI: 10.1108/MRR-08-2023-0563
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