نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
2 دانشیار گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد تبریز، تبریز، ایران
4 استاد گروه مدیریت، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is determining of the Best Pattern for financial reporting quality from the viewpoint of interested groups. in this research the variables affecting the financial reporting quality, which are extracted by interviewing experts from different groups (suppliers, auditors, users and researchers) by Grounded Theory, are based on three well-applied indicators of financial reporting quality assessment based on the modified Jones model. (1995), Modified Dechow and Dichey model(2002) and Francis et al. model (2005)fitted.through multi-variable regression fitting on a sample of 120 companies listed in Tehran Stock Exchange are examined.Which variables in the various groups can good explain the quality of financial reporting. Given that the main focus of financial reporting is to provide quality financial reports to entities. So that it can be useful in economic decision making.The preparation of high quality financial reports is important because it can have a positive impact on the decisions made by equity providers and other stakeholders regarding investment, accreditation and other similar allocation decisions.And thereby enhance the overall efficiency of the capital market.
Although the FASB and IASB emphasize the importance of quality financial reporting, one of the key problems in prior literature is how to operate and measure this quality. empirical evaluation of financial reporting quality inevitably involves preferences among a large number of components.Since different user groups will have different preferences, so will their perceptions of the quality of these components be different
کلیدواژهها [English]