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

Mahdi Salehi, Hossein Miri and Grzegorz Zimon

Management Research Review, 2024, vol. 48, issue 1, 146-163

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.

Keywords: Financial statements comparability; Proprietary costs; Industry concentration; Business strategy; Information asymmetry (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:mrrpps:mrr-08-2023-0563

DOI: 10.1108/MRR-08-2023-0563

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