نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه پیام نور، تهران، ایران
2 استادیار گروه حسابداری، واحد زنجان، دانشگاه آزاد اسلامی، زنجان، ایران .
3 کارشناس ارشد حسابداری، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: The current research aims to trace the role of the comparability of accounting information on the speed of achieving the optimal commercial credit of companies.
Methodology: In order to achieve the objectives of the research, a sample of 135 companies admitted to the stock exchange, which were selected according to the systematic exclusion pattern, was collected for a period of 13 years from 2010 to 2022. To test the research hypotheses, a multivariate regression model with the generalized moments approach (GMM) was used. To measure the speed of trade credit adjustment, the model previously developed by Lou (2022) and to measure the comparability of accounting information, the profit-return index was used.
Research findings: The results of the research hypothesis test showed that the speed of adjustment of commercial credit in the research sample is about 60%, that is, the companies are able to compensate 60% of the gap created every year to optimal commercial credit. Also, the ability to compare accounting information has an effect on the speed of trade credit adjustment, and by improving this factor, the speed of companies achieving optimal trade credit will increase.
Conclusion: The current research provided evidence that the quality level of financial statement information for credit users and suppliers can increase the speed of commercial credit adjustment in reaching the target commercial credit.
کلیدواژه‌ها [English]
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