Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between monetary policy tightening and the comparability of accounting information and underinvestment in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
shabnam rezvaninia 1
mohammad nasiri 2
1 Master of Accounting, Prophet Muhammad (PBUH) Institute of Higher Education, Tabriz, Iran.
2 Department of Management and Accounting, Prophet Muhammad (PBUH) Institute of Higher Education, Tabriz, Iran.
Abstract
The aim of this study is to investigate the relationship between monetary policy tightening and the comparability of accounting information and underinvestment in companies listed on the Tehran Stock Exchange. This study is an applied study in terms of its nature and descriptive method and in terms of its purpose, and since the current state of the variables has been analyzed using data collection through past information, it is included in the category of descriptive and post-event studies. In the course of this study, two hypotheses were formulated and 138 companies were selected through systematic exclusion sampling for an 8-year period between 2017 and 2022. After collecting the data on the research variables, they were analyzed in Excel using the Eviews statistical software. The results of the hypothesis test showed that there is a significant direct relationship between monetary policy tightening (inflation rate, interest rate, exchange rate, and economic growth) and the comparability of accounting information and underinvestment.
Keywords
Monetary policy tightening
comparability of accounting information
underinvestment

Subjects