فهرست مطالب یاسر رادی

The purpose of this research is provide to explain the effectiveness of disclosing non-financial information in accounting reports with an integrated reporting approach. For this purpose, all the accounting reports of listed companies that have a non-financial (qualitative) aspect were examined to extract non-financial variables and 50 non-financial variables were identified and in the form of a checklist to obtain points from experts based on Morgan's table to 380. people were sent, refined the opinions of research experts to 23 non-financial variables and finally to measure the effectiveness of the above variables from 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital as a dependent variable for the time period 1391 to 1400 was used The current research method is a qualitative and quantitative research in terms of the type of data, and in terms of the method of data analysis, it is a research with a mixed method, and for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that among the 23 non-financial variables identified in the first stage, 5 non-financial variables are as follows: 1-Knowledge of the board of directors 2-Company's position in the industry 3-Customer satisfaction 4-Social performance report 5-Rank of disclosure quality on all 5 effectiveness criteria It has a significant impact. Also, considering the 5 criteria separately, the results show that most of the identified non-financial variables have a significant impact on the 5 effectiveness criteria.

The aim of the current research is to explain the effectiveness of disclosing non-financial information in accounting reports based on factor analysis. For this purpose, all accounting reports of listed companies that have a non-financial (qualitative) aspect (including: attached notes, report of the board of directors to the assembly, internal control report, audit reports) to extract non-financial variables It was investigated and 50 non-financial variables were identified and sent to 380 people in the form of a checklist to obtain points from experts based on Morgan's table, refining the opinions of the research experts to 23 non-financial variables, finally, the mentioned non-financial variables were divided into four social and economic factors, environment and corporate governance were divided, also in order to measure the effectiveness of the mentioned factors, 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital were used as dependent variables for the time period 2012 to 2021. The present research method is applied in terms of purpose and descriptive in terms of data collection method. In terms of the type of data, it is a qualitative and quantitative research, and in terms of the method of data analysis, it is a research with a mixed method, which will be used in a part of the research using a qualitative method and in another part, a quantitative method. And for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that, based on the factor analysis, all the mentioned factors have a positive and significant effect on the effectiveness of accounting reports.