جستجوی مقالات مرتبط با کلیدواژه « nonfinancial information » در نشریات گروه « حسابداری »

With the growth needing for information about the operation of firms, traditional financial statements have not been able to provide needs of users. In this regard, need for an integrated report that is simple and helps managers to make decisions at different levels and different educations, and to assess the value of the organization. So, the purpose of this study is to determine the parts and components of the integrated reporting, and to determine these parts and components, the confirmatory factor analysis has been used. First, a questionnaire was designed and, after checking the validity and reliability, was sent to the statistical sample that selected from two academic and professional communities. The current research is applied, descriptive and survey. Also, LISREL software was used to analyze the data of 476 questionnaires. The results of the confirmatory factor analysis to determine parts and components of integrated reporting showed that goals, users, qualitative characteristics of information, constraints and limitations, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the elements of the report, the form of the report, the publication of the report, the type of companies and the responsibility of report are all appropriate parts of integrated reporting, and all of the components identified for each of parts are a good explanation for integrated reporting, and only in relation to publication of the report, traditional and paper-based publishing is not a good component.

Until now, Iranian companies have not prepared and present integrated reports. One of the main reasons for not presenting this report is the lack of a pattern for integrated reports. Thus, the purpose of this study is to explain the pattern for presenting financial and non-financial information of Iranian firms in the form of integrated reporting. In this research, the integrated reporting pattern was extracted based on the theories on financial reporting and on the basis of general guidelines presented in the framework of the International Integrated Reporting and a questionnaire was designed based on library studies and experts'' opinions, then the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, it is descriptive and survey. The results of non-parametric tests showed that the main components of the integrated reporting pattern are as follows: general theoretical foundations (including goals, users, qualitative characteristics of information, constraints and limitations), reporting approach (either rule-based or law-based), mandatory or voluntary disclosure of the information contained, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the reporting period, the elements of the report, the publication of the report, the type of companies and the responsibility of report verification. According to the results of this research, suggested that this pattern be used to implement integrated reporting for the disclosure of financial and non-financial information of companies.

To development the transparency of the corporate environment and improvement managers' and investors' decision making, the necessity of reporting is undeniable. In this research, integrated reporting as the latest evolution of corporate reporting introduced and a framework designed for general theoretical foundations of this report. This framework includes: goals, users, qualitative characteristics and limitations. For this purpose, a questionnaire was designed based on library studies and experts' opinions. After investigating reliability and validity, the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, is descriptive and survey. The results of factor analysis and statistical tests showed that the main goal of the integrated reporting is providing useful information for decision making.
In addition, investors and shareholders, financial analysts and the securities issuance agency are three main users. The most qualitative characteristics of information include relevancy, faithfulness, reliability, verifiability, validity, timeliness, understandable, no error and mistake, trustworthiness’ and completeness. Also, in this report limitations of costs-benefit, importance, industry characteristics and balance between the qualitative characteristics of information should be considered