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دوره 2، شماره 2 - ( 1-1399 )
جلد 2 شماره 2 صفحات 19-10 |
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Kalari Daroon Kola B. Selecting the appropriate model to study the relationship between timeliness and reliability scores of financial reporting quality. sjamao 2020; 2 (2) :10-19
URL: http://sjamao.srpub.org/article-7-42-fa.html
URL: http://sjamao.srpub.org/article-7-42-fa.html
کلاری دارون کلا بهمن. انتخاب مدل مناسب برای مطالعه رابطه بین به موقع بودن و قابلیت اطمینان کیفیت گزارشگری مالی. نشریه مدیریت کاربردی و چابک سازی سازمانی. 1399; 2 (2) :10-19
گروه حسابداری ، دانشگاه آزاد اسلامی واحد قزوین ، قزوین ، ایران
چکیده: (2572 مشاهده)
مطالعه حاضر با هدف انتخاب مدل مناسب برای مطالعه رابطه بین به موقع بودن و قابلیت اطمینان کیفیت گزارشگری مالی انجام شده است. با توجه به صورتهای مالی شرکتهای سهام طی سالهای 2005 تا 2012 ، نمونه جامعه تحقیق برای مدت 8 سال انتخاب شد. پس از گرفتن نمونه و جمع آوری داده ها ، متغیرها محاسبه و تجزیه و تحلیل آماری از طریق نرم افزار آماری انجام شد. سرانجام ، نتایج نشان داد که کیفیت افشاگری (قابلیت اطمینان و به موقع بودن) گزارشگری مالی تأثیر نسبتاً ضعیفی و مستقیم بر کیفیت گزارشگری مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران دارد. این بدان معناست که افزایش قابلیت اطمینان و به موقع بودن گزارشگری مالی ، کیفیت گزارشگری مالی شرکت ها را افزایش می دهد.
نوع مطالعه: پژوهشي |
موضوع مقاله:
حسابداری
دریافت: 1398/9/7 | ویرایش نهایی: 1398/12/11 | پذیرش: 1399/1/6 | انتشار: 1399/1/13
دریافت: 1398/9/7 | ویرایش نهایی: 1398/12/11 | پذیرش: 1399/1/6 | انتشار: 1399/1/13
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