Comparative Analysis of the financial statements and the risk of falling expectations
(Study of the companies listed in the Tehran Stock Exchange)
N Mirzaee1 and M Ahmadi 2
1 Department of Educational Management, Zanjan Branch, Islamic Azad University, Zanjan, Iran
2 Department of Management, Zanjan University Islamic Azad Zanjan, Iran
Abstract
Comparability of financial information is a unique quality features that increase its usefulness against the concept of communication (reliability) on aspects of prediction (confirmed) focuses accounting information, as defined in FASB comparability in the sense of quality Information that enables users to identify similarities and differences between their firm's financial performances. Therefore, this study aims to analyze the comparative financial statements and the expected crash risk (study of the company's listed in the Tehran Stock Exchange. To analyze the results of research from 9 Eviews software is used. The results show that the comparability of the financial statements has a significant impact on the risk of collapse of the expected results on the basis of proposals presented at the end. Keywords: financial statements, the expected crash risk; Tehran Stock Exchange Keywords: financial statements, the expected crash risk; Tehran Stock Exchange
Keywords: financial statements, the expected crash risk; Tehran Stock Exchange
