Document Type : Original Article
Authors
1
Assistant Professor, Department of accounting , Faculty of Economics and Administrative sciences, Arak University ، Arak, Iran
2
Master of Accounting, Department of Accounting, Faculty of Management and Economics, Lorestan University, Khorramabad, Iran
3
Assistant Professor, Department of Economics, Faculty of Economics and Administrative sciences, Arak University, Arak, Iran.
4
Assistant Professor, Department of accounting, Faculty of Economics and Administrative sciences, Arak University, Arak, Iran
Abstract
Comparability is one of the specific characteristics of financial information that makes it useful. Investors and shareholders cannot make useful financial decisions and investments without comparability. It seems that one of the factors that can be the issue of uncertainty about the government financial policies, considering the comparable characteristics of the financial effect. Uncertainty of the government financial policies can affect the performance and inventory estimates of companies, and this, in turn, affects the profitability and comparability of financial statements. According to the above, the purpose of this research is to investigate the uncertainty of the financial policies of the government to compare financial statements, taking into account the role of modifiers of inventory of materials and goods. The statistical population of the research includes 128 companies during the period from 2010 to 2019. The statistical method used to test the hypotheses proposed in this research is the Panel data method. Hypotheses were tested and analyzed using multiple regression and by using Eviews software. The result of the first hypothesis of the research showed that the uncertainty of the government financial policies is effective and meaningful for the comparison of financial statements. Also, the result of the second hypothesis of the research showed that the effect of the uncertainty of government financial policies for comparing financial statements becomes stronger when the change in level of inventory is greater. Further, the result of the third hypothesis of the research showed that the negative effect of government financial policies uncertainty for comparing financial statements becomes stronger when the variability in the amount of current goods is greater. Also, the result of the fourth hypothesis indicates that the negative impact of government financial policies uncertainty on comparability in financial scales does not become stronger when the cross-sectional acceptance change in the quantities of manufactured goods is greater.
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