جستجوی مقالات مرتبط با کلیدواژه "رویکرد کیفی فراترکیب" در نشریات گروه "حسابداری"

Disclosure of forward-looking risk discloses a type of information that can change the decisions of users of financial statements if they are not aware of them and provide users with a better perspective regarding the future and future performance of the company. Considering the importance of prospective risk disclosure; The present study deals with the formulation of the prospective risk disclosure model in the company's annual reports.

This research is of the qualitative research type and its paradigm is of the interpretation type in which the qualitative research method and the phenomenological approach are used. The dimensions and components of prospective risk disclosure have been identified through Atride-Stirling (2001) thematic analysis method, and research analyzes have been performed using the 7-step collage technique. The research sample includes 22 capital market experts who were selected through the snowball technique.

The findings indicate that 94 propositions have been extracted in the form of 29 basic themes, 5 organizing themes and 2 inclusive themes, including prospective soft risk disclosure and prospective hard risk disclosure, which form the components of the proposed prospective risk disclosure model.

This research, by comprehensively examining prospective risk disclosure in the company's annual reports, provides a new perspective in examining the prospective risk disclosure model to the users of the research results and improves the stakeholders' awareness of this type of disclosure.

Contribution: 

This research, by comprehensively examining the components of prospective risk disclosure, provides a new perspective in examining the components of annual reports to the users of the research results.

Disclosure of the business model in annual reports by companies is a method for improving the usefulness of information and transferring information related to the performance of the company's strategy and its effects on the stakeholders, so the purpose of this research is to identify the dimensions and components of the disclosure of the business model in annual reports.

This research in 2022 has evaluated and systematically analyzed the results and findings of previous researches with a qualitative approach and a metasynthesis tool. In this research, a total of 166 articles were extracted and analyzed, and after analyzing the desired components, 45 articles were finalized. Using the Shannon entropy quantitative method, based on the content analysis approach, the effect coefficients of the components identified in the finalized studies were determined.

The findings indicate that the business model disclosure in annual reports is classified into 20 components and 88 codes. Among the identified components, the point of differentiation of the company, financial and non-financial performance are more important than other components.

Finally, the business model disclosure model in annual reports has high reliability and can be used in order to be accountable to the stakeholders.

Contribution: 

This research, by comprehensively examining the factors affecting the disclosure of the business model, provides a new perspective in examining the drivers of annual reports to the users of the research results and improves the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

Risk sentiment influences the investors' risk assessment and their decisions. The present study aims at investigating, identifying, and prioritizing the influential factors on investors' objective risk sentiment through annual reports. A qualitative meta-synthesis approach was used to systematically assess 285 previous studies. Finally, 39 studies were selected to investigate the factors affecting investors' risk sentiment. Then, in order to assess the content validity, the opinions of 14 experts were selected. Content analysis was also applied through quantitative Shannon entropy method to determine the influence coefficient of the identified factors. The results indicate that 10 categories and 63 financial and non-financial components in the annual reports influence the investors' objective risk sentiment. Liquidity risk, stock price risk, negative words and phrases, exchange rate risk, interest rate risk, credit risk, and ambiguous words and phrases had the highest influence on investors' objective risk sentiment, respectively. The findings of this study contribute to the perception of the components of objective risk in annual reports and investors' optimal decision making.

The main purpose of this study is to study the typology of managers' perceptual characteristics of the quality of independent audit services and its practical purpose is to provide appropriate suggestions and solutions to managers to better understand independent auditing services. The research method used in this study is qualitative. Using the meta-combined qualitative analysis method, the indicators are extracted from previous articles and studies and of the 82 articles obtained, 42 final articles were used to examine the effective factors of the typology of managers' perceptual characteristics of the quality of independent audit services. The content of the design was analyzed by categorizing the indices and performing Shannon entropy, the main indicators were identified and the importance of each indicator was determined. It should be noted that the analysis of research data in the qualitative phase was performed with MaxQDA software. Of the 417 articles found, 55 were reviewed. Based on the research findings, 7 main categories and 74 sub-categories (code) were extracted from the texts of previous articles using meta-combined qualitative analysis method. The main categories extracted are: Management factors, Corporate factors, Technical features, Reliable audit process, Company and industry knowledge, Easy to trade and negotiate, and social characteristics.

The web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the web-based integrated reporting with a corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the web-based integrated reporting elements

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.