Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics

The purpose of this research is to investigate the effect of integrated disclosure of business models on the qualitative characteristics and predictive power of accounting information. This research is practical in terms of purpose and correlational and post-event in terms of method. The statistical population of the research includes 109 companies in the Tehran Stock Exchange during the period from 2012 to 2019. The sample members were selected based on the systematic elimination method. To check and analyze the data, E-views and Smart PLS software and partial least squares method were used. Considering the appropriateness of combined validity and reliability and the intensity of the relationships between the measurement variables and the significance of all paths of the structural model and the overall fit of the model based on the goodness of fit index, the research results have shown that the voluntary disclosure of business models has a direct effect on the predictive power and qualitative characteristics of information. Accounting has no significant effect. But indirectly, the voluntary disclosure of the business model through mediating variables of some company characteristics has a positive and significant effect on the ability to predict accounting information. Also, the integrated voluntary disclosure of business models indirectly has a negative and significant effect on the qualitative characteristics of accounting information. Therefore, in general, the integrated disclosure of business models indirectly (according to the size of the companies, the rate of return on assets, the capital structure, the life of the company and financial leverage) has an effect on the predictive power and the qualitative characteristics of accounting information.