Reporting Quality of Financial Information Based On Behavioral and Value Accounting
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 227
فایل این مقاله در 17 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_AMFA-5-1_007
تاریخ نمایه سازی: 20 تیر 1400
چکیده مقاله:
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of ۱۲۸ listed companies in the Tehran Stock Exchange between ۲۰۰۷ and ۲۰۱۷. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.
کلیدواژه ها:
نویسندگان
Roya Izi
Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
Mansoor Garkaz
Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
Parviz Saeidi
Accounting Department, Ali Abad-Katoul Unit, Islamic Azad University, Ali Abad-katoul, Iran
Alireza Matoofi
Management Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :