Identification and investigation of the relationships between the indicators influenced by the application of international financial reporting standards by Iranian banks in the resistance economy framework

The present study seeks to examine the effect of preparing financial bank statements based on international financial reporting standards on the environment of Iran in the resistance economy framework. Fuzzy Delphi method was used to identify the indicators and fuzzy DEMATEL was used to examine the relationship between these indicators. The final results of the study indicate that the four main areas of transparency and reducing corruption, the quality of balance sheets, improvement of the supervision, and the development of entrepreneurship and maximization of people’s participation in the economy which include the main indicators of increasing transparency, tax affairs and profits, the cost of accessing bank information, honest expression, financial statement comparability, banks' financial statement quality, the community's perception of the risk of the banks, accountability, international pressures, the risk of banks, attention to the interests and tights of minority shareholders, maintaining the reputation of the bank, entrepreneurship and employment, the banking industry's share out of GDP, and the process of banks' resource allocation are affected by the application of international financial reporting standards by banks in the resistance economy framework. Besides, results of investigating the relationships between the indicators indicate that the indicators of increasing transparency, accountability, and the banking industry’s share out of the GDP have the greatest impact on other variables while the variables of international pressures, attention to the interests and rights of minority shareholders, maintaining the reputation of the banks, and banks’ resource allocation process are most influenced by other variables.