The opportunistic nature of managers in order to receive rewards may lead to manipulation of financial statements. The purpose of this study is to investigate the effect of comparability of financial statements on the relationship between the quality of financial reporting and the compensation paid to managers. In order to investigate the subject, data related to companies listed on the Tehran Stock Exchange for the period 1385 to 1397 have been extracted and the combined data regression model has been used to test research hypotheses. Findings indicate that the ability to compare financial statements has a significant effect on remuneration paid to managers. The second hypothesis of the research is that the ability to compare financial statements has a significant effect on the relationship between the quality of financial reporting and the remuneration paid to managers. According to the research findings, it can be said that the comparability of financial statements leads to a reduction in information acquisition costs. Also, the comparability of financial statements reduces the opportunity for managers to manipulate profit and reduce the dispersion of their forecasts.
Rashidi Baghi, M., & Zareei, Z. (2022). The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation. Applied Research in Financial Reporting, 10(2), 205-232.
MLA
Mohsen Rashidi Baghi; Ziba Zareei. "The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation". Applied Research in Financial Reporting, 10, 2, 2022, 205-232.
HARVARD
Rashidi Baghi, M., Zareei, Z. (2022). 'The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation', Applied Research in Financial Reporting, 10(2), pp. 205-232.
VANCOUVER
Rashidi Baghi, M., Zareei, Z. The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation. Applied Research in Financial Reporting, 2022; 10(2): 205-232.
