Modeling the Factors Affecting Financial Reporting Quality using Grounded Theory in Iran
Financial reporting is not just a final product, but a proces that consists of several components that can affect by many factors and it also can have effects on a variety of factors. Given that financial reporting quality has an important impact on capital markets and influences how users decide on financial reports, then the correct identification of factors affecting the quality of financial reporting from the viewpoint of different groups can make financial reports an important source of reliable information for users. The purpose of this study is to present a conceptual model of the factors affecting the quality of financial reporting using the Grounded Theory. In the present study, which uses qualitative research methodology based on a Grounded Theory approach, the community of experts in the field of financial reporting quality is one of the four main groups of accounting information providers, accounting information users, auditors and researchers who according to the research objective a chained sampling method was chosen for the interview. Following the opinion of the experts through the interview, the conceptual model of factors affecting the quality of financial reporting included the causal conditions, ground conditions and intervener, as well as strategies for improving the financial reporting quality and their consequences. Research results have shown that political costs, capital market pressure, tax evasion, related party transactions, information asymmetry, loan loss provisions, managerial compensation incentives and market competition are effective on financial reporting quality.
- 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.