تحليل كيفيت تطابق و احتمال گزارشگري مالي نادرست طي چرخ عمر شركت

Users of financial reports of companies need quality financial information to make decisions in the field of buying, selling, eva‎luating the performance of managers and other important economic decisions. Improving the quality of financial reporting is a tool to reduce information asymmetry and one of the effective factors to achieve an efficient capital market and optimal capital allocation. Considering that the quality of financial reporting is different during the different stages of the companyʹs life cycle, therefore, the purpose of this research is to investigate the effect of the companyʹs life cycle on the quality of financial reporting and the possibility of misstatement financial reporting. To achieve the above goal, five hypotheses were developed. The statistical the population of this study are all companies listed in Tehran Stock Market, in which 101 companies in the period 2013 to 2023 have been selected by systematic elimination method. To measure the quality of financial reporting, the matching quality criterion has been used. For data analysis and hypothesis testing, multivariate regression model based on panel data and probit regression is used. The results of the hypotheses test showed that the quality of the match in the maturity stage is higher than the introduction and growth stage, but the decline stage does not affect the quality of the match. In addition, the results showed that in the introduction stage, the probability of misstatement financial reporting is higher than in the maturity stage. Finally, the findings showed that in the growth and decline stage, the probability of incorrect financial reporting is not higher than in the maturity stage.

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