جستجوی مقالات مرتبط با کلیدواژه "reporting" در نشریات گروه "حسابداری"

The purpose of this research is to explain the main dimensions and components of sustainability reports for Iranian listed companies, based on a comparative study with international frameworks. 

after explaining the dimensions and main components of sustainability reporting, according to the international framework of UN, SDGs, GRI, and SASB, The main components of the sustainability report have been surveyed through a questionnaire from 30 and 21 experts in two stages, and the data has been analyzed using the fuzzy Delphi.

among the thirty-nine main components of the sustainability report extracted from the international frameworks, the experts have agreed on thirty components. And energy management, greenhouse gas and air pollution, and water and waste management are the most important. 

Conclusion:

 by classifying the components into five dimensions, the elements of the sustainability report were explained and the framework of the sustainability report was obtained according to Iran's conditions. Energy management is the main problem of Iranian companies and access and management of water are considered still the main concern of experts. 

Contribution: 

The current research for the first time deals with the dimensions and indicators of sustainability reporting for listed companiesin Iran. So, it can be useful for the policymakers of the stock exchange organization to formulate the framework of sustainability reporting in Iranian listed companies.

The main goal of Haaz research is to explanation social responsibility reporting in iran. This research is of an exploratory type with a qualitative approach and a data theorizing method, which has reached saturation by conducting interviews with experts in the field of financial and social reporting and environmental protection in the years 2022 and 2023 using the purposeful sampling method. The results of the research have led to the presentation of the reporting model of social responsibility, including causal conditions, strategies and consequences resulting from the creation of said reporting. According to the findings of the research, causal conditions include environmental requirements and incentives, social conditions, cultural, religious, economic and political characteristics of the country and international characteristics. Also, the findings of the researcher show that in order to achieve the aforementioned goal, strategies such as the attention of the government and the stock exchange organization, creating the necessary cultural platform in the board of directors, preparing the relevant reporting framework, establishing the social responsibility committee in companies, and creating the necessary executive infrastructure in the society are necessary. The consequences of creating social responsibility reporting include increasing social trust, improving business conditions, promoting the brand, preserving the environment, and managing future crises. The findings of this research can contribute to the development of social responsibility reporting literature in Iran.

The tone of disclosure of reports can have a signal value for high-powered executives and can be used as a tool for information management. The new CEO is under more supervision in the early years of his appointment due to the lack of sufficient knowledge of the board of directors' ability and management skills; Therefore, the career concerns of the CEO is more in the first years of his tenure and affects the tone of information disclosure. The purpose of this research is to investigate the effect of the CEO's career concerns on the optimistic disclosure tone of information disclosure with regard to managerial ability. The investigated sample is 119 companies of Tehran Stock Exchange during the years 1390-1400. Hypotheses were analyzed using multivariate regression models. The results show that in the first three years of the CEO's tenure and the last year of the CEO's career, when the CEO's career concerns are greater, the use of an optimistic tone in the explanatory report of the board of directors decreases. The CEO with greater ability to show her superior skills in the early years of her tenure uses a more optimistic tone and in the last year of her tenure, the ability of the CEO leads to maintaining the approach of using an optimistic tone in financial reports. The use of the optimistic tone of disclosure increases with the increase of the tenure of the CEO,

Over the past three decades, holistic financial reporting of governmental capital assets has become a challenging issue. Based on the New Public Management practices, public sector entities are required to report the economic values of all capital assets under their control to stakeholders in a model, but there is no comprehensive model for reporting governmental capital assets. This study aims to identify and propose a holistic practical approach to the recognition and reporting of governmental capital assets.

Using the Delphi method and interviewing 21 experts, data were collected and analyzed using SPSS software.

The purpose of the government in maintaining government capital assets can be a good basis for asset recognition and based on this, economic assets, defense assets, and heritage assets are identified.

Recognition of economic assets can be done based on criteria similar to the criteria for recognizing private sector assets. And due to the special nature of some governmental capital assets, two complementary criteria should be used to recognize these assets, including the absence of restrictions on the disposal and matching of assets to liabilities.

Contribution: 

In addition to financial reports, Requisite to capital asset Holistic reporting requires the preparation of non-financial reports for specific classes of these assets. Therefore, defense and social assets that do not meet the recognition criteria should be reported in defense and social reports in terms of physical units.

Social and environmental responsibility is inflicted with arbitrary behavior in the Iranian banks because reporting them is optional and there is not a single standard to reassure accountancy services and confirm those reports. The present research relies on content analysis, and the data is collected by library study, electronic (email) or face-to-face interviews. The results showed that pivot categories related to the social responsibility of banks include performing social responsibility through their business transactions as well as special attention to social and environmental issues. Moreover, pivot categories related to reporting the social responsibility of banks involve reporting their undertaken social responsibility, reassuring and supervisory services referring to their reports, reforming accountability and transparency procedures, and maintaining moral values. The results indicate the significant importance of performing the banks' responsibility simultaneously with their business transactions and that using these methods can decrease their economic costs. As for reporting social responsibility of the banks, we refer to their effective use of physical facilities available in their branches with the least economic cost to reflect their social and environmental activities as well as the need for the establishment of supervisory institutions to ensure the performance of the social responsibilities.

This research was conducted with aim of investigating social responsibility reporting of pharmaceutical companies in the face of the Coronavirus. For this purpose pharmaceutical companies reports in this field was investigated from February 2020 to September 2021 by using content analysis method. Research statistical socity included 38 pharmaceutical companies that listed in Tehran stock exchange (TSE) wich of them 29 companies was selected by using systematic elimination method as final sampel. Research result indicated that pharmaceutical companies were focus on reporting of social responsibility actions in the face of the Coronavirus in related to employees dimension. In addition, most of reports were conducted on retrospective, qualitative and textual based. Result of hypotheses test showed that there is not statistically significant difference between disclosure of different dimension (society, employees and economical) of pharmaceutical companies social responsibility actions in the face of the Coronavirus. But, there are statistically significant differences in disclosure of those information from viewpoint of different time horizons, different measurement criteria, different ways and places of disclosure. The results of this study can help regulators to identifying the strengths and weaknesses of social responsibility reporting of pharmaceutical companies in the face of the Coronavirus.

According to Accounting Standard No. 42 being approved by Auditing Organization (in accordance with the 2018 version of International Standard No. 13) and executive from the beginning of 2021, and the previous notices of the Securities and Exchange Organization, paying attention to fair value reporting and its monitoring by auditors or other relevant institutions is much more required. Therefore, dealing with the necessary infrastructures as well as the challenges exposed by standard setters, managers, auditors and analysts is the most important. This study focusing on fair values reporting and monitoring infrastructures and challenges provides a model using grounded theory method and interviews with 17 experts in various fields involved in implementing a fair value system. The most important findings of this research is considering valuation assumptions, equipping the auditing profession with valuation services rendering and using the legal capacity existing in the Securities Market Law.

The present study aimed at investigating the role of attitude, sabjective norm, perceived behavior control, ethical commitment, and perceived risk on intention to corporate sustainability accounting and reporting(CSAR) on the Tehran Stock Exchange. This study is a survey research. The statistical population of this study included the financial managers and senior experts of accounting in the companies listed on the Tehran Stock Exchange except the financial intermediary companies such as banks, investment funds, insurances, etc. The population size was considered as 276 subjects each one representing one company. The statistical sample was determined as 161 subjects using Cochran formula at 5% error level. In order to measure the research variables, a standard questionnaire with five-point Likert scale was used. The research questionnaire was randomly emailed to 200 companies listed on the Tehran Stock Exchange in 2019 to achieve the statistical sample size and finally 163 questionnaires were answered. In this study, the structural equations model was used to test the hypotheses. The results of structural equations model showed that attitude, mental norm, perceived behavior control, and ethical commitment have a positive effect on intention to CSAR. However, the significant effect of perceived risk of managers and accountants on intention to CSAR was not observed. The results of this study presented an extensive attitude among the goals of managers for intention to CSAR. Thus, the above-mentioned components can be used for CSAR to achieve a sustainable development.

In recent decades, companies have paid special attention to measuring intellectual capital for reporting to users. On the other hand, based on agency and signaling theory companies are keen to improve the quality of their information. Increasing the quality of financial reporting can have important economic outcomes. The purpose of this study was to investigate the factor structure, reliability and validity of the instrument for measuring the reporting of intellectual capital in Iran. In this descriptive-correlational study, 112 managers and experts of knowledge based companies were selected by cluster sampling. The algorithm of data analysis by partial least squares method, which includes: evaluation of measurement models (Cronbach's alpha, composite reliability, convergent and divergent validity) and fitting of structural model (factor load coefficients, path coefficients and determination coefficient, model prediction model, goodness Fit) was used to assess the five components of "importance and context, reporting components (human capital, capital structure, communicative capital), measurement method, reporting method, reporting outcome", the instrument for measuring the reporting of intellectual capital in Iran. The fitting of both parts of the data algorithm and the results of confirmatory factor analysis also showed the desirability and acceptability of the structure at the level of indicators and components. According to the results of this study, Persian version of the instrument for measuring the reporting of intellectual capital in Iran, has a good structure in the knowledge society society and it can be used to measure and measure the components and indicators of intellectual capital and facilitation In understanding the effect of intellectual capital on the economic consequences of knowledge-based companies.

Corporate sustainability is an economic and strategic imperative concept with the potential to create opportunities and risks for different type of businesses. The tension and possible relation between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance have been broadly yet ineffectively discussed in business literatures. This paper focuses to fill this gap by proposing a framework containing four integrated strategies of the sustainability theory integration, sustainable shared value creation, continuous performance improvements, and sustainability performance reporting and assurance. Proposals are advanced for each of these strategies in promoting future sustainability research works.

In the present research, we have developed a human resource valuation model and its reporting at Iran National Iranian Oil Company (NIOC) and its subsidiary companies. Various models in the field of human resources valuation have been considered and finally, regarding the advantages and limitations of each model, a combination of “Myers and Flowers”, “Rana & Maheshwari's Marginal Monetary Worth” models was chosen as a model. This research consists of four stages. In the first stage, the quantitative and qualitative dimensions and components effective on human resource valuation were extracted based on the review of the literature. In the second stage, dimensions and components were identified through interviews with experts, three stages of distribution of the questionnaire and the Fuzzy Delphi method.In the third stage, the relationship between the components was investigated through questionnaires and the method of Fuzzy DEMATEL.Finally, the experts' opinions on human resources valuation reporting was assessed through questionnaire and the Analytic Hierarchy Process. Based on the first and second stages of the research, effective 15 dimensions and 20 components were identified for human resources valuation at the NIOC and its subsidiary companies. In the third stage, the components were prioritized and the suggested research model is presented. According to the experts' opinions, the best form of reporting is in the form of  Rial and in the text of the financial statements. The directors and executives of the National Iranian Oil Company and it's subsidiary companies can value human resources through the proposed model.

Reporting and financial supervision are the main circle of the financial system's chain and the starting point for moving towards the implementation of economic development. This issue has been emphasized in Section 9 and in the 19th Announcement of General Policy of Resistance Economics. Regarding the importance of this issue, the present study examines the role of accounting and auditing in advancing the objectives of the resistance economy as the most important current issue of national pride and current nodding. For this purpose, this paper examines the role of accounting and auditing in realizing the strength of the economy as the most important current issue of national dignity and current solutions. Therefore, at first, the subject was presented as a model and lifestyle and then studied and described in the position of theory and a school of economics. Finally, the role and place of accounting and auditing in the resistance economy have been considered. The present article is a theoretical research and content analysis method. The method of collecting library and archival information is based on the statements and guidelines of the leader of the Islamic Revolution of Iran with the aim of raising the level of knowledge about the resistance economy and the role of accounting and auditing in realizing the pattern of resistance economy. The studies show that all features, goals, characteristics, components, bottlenecks and constraints in the resilience economy model in action and practice are within the scope of work and accounting and auditing activity; without these two, it is impossible to achieve this. In addition, the findings showed that, with the use of accounting, it was possible to strengthen the financial system of the country Section 9 of the Communication on the general policies of the resistance economy) to provide the necessary grounds for promoting economic transparency (the 19th communiqué of the general policies of the resistance economy).

The purpose of this study is to investigate the effect of tax avoidance on earning in formativeness as one of the explicit consequences of implementing sophisticated tax strategies. Hence,, we run multiple tests on a sample including 70 firms accepted in Tehran Exchange Market over the period 1387 to 1391. Evidence depicts that tax avoidance impairs earning in formativeness, for tax avoidance triggers not only an increase in opaqueness and complexity of financial reporting, but also a reduction in transparency of reports which eventually engenders difficulties for investors in understanding the reported earnings. Thus, investors will put little value on earning in their decision making process. Moreover, further research dealing with explicit consequences of tax avoidance contribute us to identify a reduction in the overall information environment of firms which are at a higher level of tax avoidance. This reveals that management will not be able to fully compensate the potential loss in earning in formativeness associated with tax avoidance (even by disclosing alternative information).

The purpose of this paper is the integration of public sector accounting concepts as a single body and even in consistent with the private sector, for modeling a variety of important financial reporting patterns in public sector. In this regard, it discusses different views for financial reporting usefulness and analyzes the public sector accounting perspective. Then, it reviews prerequisite concepts that are necessary for modeling. Finally, employing deductive-conceptual analysis, it presents visually “U.S. Model, International Model, Iranian Model before setting public sector accounting standards, and Iranian Model after setting public sector accounting standards”. The conclusions could provide a simple way of understanding of and educating the public sector accounting concepts. Further, it could improve the coherent cost-benefit of diverse financial reporting patterns in public sector, especially in the circumstances, that Iranian public sector accounting standards are in the early years of his birth.

World Commission on Environment and Development has defined sustainable development needs of the present generation without compromising the ability of future generations to meet their needs, to meet. This definition implies that it is sustainable development that is comprehensive and complete and three areas of economic, environmental, and social activities in the catch. Companies today as the largest economic units that their activity has broad effects on all three of these areas have been serious. Today, in countries including America, Japan, Germany and France in financial reporting, reporting of environmental performance has been the reporting of environmental performance to provide detailed information about non-financial events, the organization pays a closer analysis of the environmental activities and cites. In this research we want Theoretical and practical study of environmental accounting and environmental reporting activities and getting performance indicators contained in this report provide a model for the development of environmental performance reporting in Iran. About the importance of this issue, as we mentioned at the beginning of this section, disclosure in accounting principle of objectivity is not only the explanatory notes and detailed financial data calls, But the nonfinancial reporting and explanation of events also makes it necessary. Therefore in this study, we attempted first theoretical principles governing the accounting concepts environmental performance reporter on environmental accounting, sustainability reporting guidelines reporting environmental performance to be developed report in Iran to implement the feasibility study.