تاثير قابليت مقايسه صورت‌هاي مالي بر سودمندي سود حسابداري

The value of earnings reporting, as one of the most critical indicators for decision-making by shareholders an‎d investors, depends on the amount of information it provides to stakeholders in the capital market. Higher quality earnings disclosure enables more accurate an‎d effective information transfer to users. One of the key qualitative characteristics that enhances the usefulness of accounting information is comparability, which allows users to compare the financial position of an entity with other business units. Such comparisons help stakeholders identify similarities an‎d differences, enabling them to make optimal decisions. Based on theories such as decision-usefulness, information value, an‎d market efficiency, it is expected that comparability strengthens the link between accounting information an‎d improves users’ ability to predict future cash flows an‎d earnings. The aim of this study is to examine the impact of financial statement comparability on the usefulness of accounting earnings. To achieve this objective, two hypotheses were formulated: first, that financial statement comparability increases the ability of current earnings to predict future cash flows; an‎d second, that financial statement comparability increases the ability of current earnings to predict future earnings. Using a screening method, a sample of 105 companies listed on the Tehran Stock Exchange over the period from 2013 to 2023 was selec‎ted. Data were analyzed, an‎d hypotheses were tested using multivariate regression models with panel data. Additionally, complementary methods such as time series analysis an‎d structural equation modeling were suggested for a more thorough examination of the relationships. The results of the study confirmed both hypotheses. Financial statement comparability significantly enhances the ability of current earnings to predict both future cash flows an‎d future earnings. These findings are supported by accounting theories, including decision-usefulness, information value, an‎d agency theory, highlighting the importance of comparability as a qualitative characteristic in improving the quality of financial information an‎d economic decision-making. These results offer valuable insights for stakeholders, including shareholders, managers, auditors, regulatory bodies, an‎d analysts, to enhance reporting practices an‎d decision-making processes.

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