Providing qualitative model of financial reporting based on the components of ethics, social responsibility and tone management and prioritization of indicators in accounting and auditing firms
Financial reporting is one of the most important sources of information for legislators, shareholders, analysts and other stakeholders. These reports will be useful to users if they are understandable. Therefore, the readability of financial statements is of particular importance.Research
The present study is an exploratory combined research that aims to provide a qualitative model of financial reporting readability based on disclosure of social responsibility, professional ethics and tone management (reporting tone) and their prioritization.
The qualitative model of the research includes 3 main structures (disclosure of social responsibility, professional ethics and tone management (reporting tone) that each structure consists of 3 criteria and each criterion has 3 sub-criteria. In the prioritization section (based on fuzzy nonlinear preferences technique), indicators of skill, competence and professional reporting, accrued earning management, real and fraudulent reporting, providing accurate and realistic information were selected as the most important ethical indicators, respectively.
One of the main purposes of financial reporting is to provide the information needed to make decisions to the organization's stakeholders or market analysts. Considering that social responsibility disclosure, professional ethics and tone management (reporting tone) are among the factors that have received less attention, despite their effects on readability of financial reporting, they have been discussed in the present study
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.