Accounting Comparability and Its Effect on Investment Efficiency

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. Theref...

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Autores principales:	MohammadAli Aghaei (Ph.D), Behroz Hasanzadeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	accounting comparability investment efficiency learning Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2a0b02e783b541de8c1c36d4a7aea96e
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spelling	oai:doaj.org-article:2a0b02e783b541de8c1c36d4a7aea96e2021-11-04T19:53:59ZAccounting Comparability and Its Effect on Investment Efficiency2008-89142476-292X10.22103/jak.2018.11156.2531https://doaj.org/article/2a0b02e783b541de8c1c36d4a7aea96e2018-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2043_7ff78b74a74c9b5570dc35261e130093.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe 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.MohammadAli Aghaei (Ph.D)Behroz HasanzadehShahid Bahonar University of Kermanarticleaccounting comparabilityinvestment efficiencylearningAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 2, Pp 7-34 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	accounting comparability investment efficiency learning Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting comparability investment efficiency learning Accounting. Bookkeeping HF5601-5689 MohammadAli Aghaei (Ph.D) Behroz Hasanzadeh Accounting Comparability and Its Effect on Investment Efficiency
description	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.
format	article
author	MohammadAli Aghaei (Ph.D) Behroz Hasanzadeh
author_facet	MohammadAli Aghaei (Ph.D) Behroz Hasanzadeh
author_sort	MohammadAli Aghaei (Ph.D)
title	Accounting Comparability and Its Effect on Investment Efficiency
title_short	Accounting Comparability and Its Effect on Investment Efficiency
title_full	Accounting Comparability and Its Effect on Investment Efficiency
title_fullStr	Accounting Comparability and Its Effect on Investment Efficiency
title_full_unstemmed	Accounting Comparability and Its Effect on Investment Efficiency
title_sort	accounting comparability and its effect on investment efficiency
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/2a0b02e783b541de8c1c36d4a7aea96e
work_keys_str_mv	AT mohammadaliaghaeiphd accountingcomparabilityanditseffectoninvestmentefficiency AT behrozhasanzadeh accountingcomparabilityanditseffectoninvestmentefficiency
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Accounting Comparability and Its Effect on Investment Efficiency

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