Readability level of International Financial Reporting Standards and Business
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
Increasing the readability of International Financial Reporting Standards texts allows audiences to have a better and more accurate understanding of the standard and this in turn will be able to enhance the quality of information provided by companies. Measuring readability of texts is one of the tools used to measure the degree of complexity or difficulty of a text. Considering the importance of readability of International Financial Reporting Standards for using these standards to prepare financial reports of companies in the business environment, in the present study, we examined the readability level of International Financial Reporting Standards using the Flash Readability Index. The results of studies using flash readability index showed that standard number eight (operational parts) is at the simplest level and standard number thirteen (fair value measurement) has a higher level of difficulty than other standards under consideration. These results show that the vast majority of international financial reporting standards are at a difficult level and only two standards are at a somewhat difficult level.
Keywords:
Language:
Persian
Published:
Journal of business management, Volume:15 Issue: 57, 2023
Pages:
1 to 15
https://magiran.com/p2586251
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!