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August 29, 2024پژوهش های حسابداری مالی و حسابرسی#R##N#the financial Accounting and Auditing ResearchesOpen Access

A Comparative Study of the Information Content of Earnings with Regard to Changes in Accounting Standards 1 and 2

Hashem Valipour Parvaneh Motie Hossein Taghipour

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Key Points

The study aims to determine the impact of changes in accounting standards on the information content of earnings.
Sample included 166 companies listed on Tehran Stock Exchange from 2015 to 2022.
Utilized multivariate regression analysis based on panel data.
Used earnings response coefficient to measure information content.
Information content of earnings significantly increased after changes in accounting standards in 2019.
Demonstrates that aligning with international standards enhances the quality of financial information and market efficiency.

Implication

Comparative study analyzes earnings information content post-accounting standards changes, indicating enhanced financial reporting.

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Cite This Study

Valipour et al. (2024) studied this question.

synapsesocial.com/papers/6a1e72cb30b38c64201b600e https://doi.org/10.71608/faar.2026.1130457

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The Impact of Auditor Type on Earnings Quality: Moderating Role of Audit AdjustmentsOriginal Research · 2025
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4The moderating effect of audit quality on the relationship between information asymmetry and financial expertise of the audit committee with the readability of financial reports of companiesOriginal Research · 2024
5The Effect of Balance Sheet Inflation Management on the Dimensions of Earnings Sensitivity, Time Horizon, and Accruals QualityOriginal Research · 2026

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