A model for measuring the performance of web financial reporting

In today's highly competitive world, web financial reporting plays an important role in creating simple solutions to identify and compare the business performance of businesses. The purpose of this study is to provide a comprehensive model for performing financial reporting on the web, taking into account different indicators, using the mathematical method. The method of this research is applied in terms of purpose and in terms of the type of implementation strategy, descriptive survey and statistical population of financial and accounting experts, which has been selected by judgment. In this study, by adopting the fuzzy Delphi method, for companies listed on the Tehran Stock Exchange, a web-based reporting model was proposed and indicators and effective factors for web-based reporting were identified and ranked. The instruments used in the research were a questionnaire and the components of the model were identified and confirmed using a multi-criteria decision model (Shannon entropy) as well as confirmatory factor analysis.Findings show that the proposed model for web financial reporting, which is designed based on eight organizational, financial, economic, social, political, human, technological and cultural indicators as the main indicators, with 62 factors, is appropriate and skewed. Has less than individual criteria.Providing a good model for web-based financial reporting in companies improves the efficiency, timeliness and honest representation of financial information, and facilitates data analysis.