Assessment of the Influence of Critical Accounting Disclosure Policy on the Criteria of Evaluation of the Performance and Quality of Financial Reporting

This paper surveys Assessment of the influence of critical accounting disclosure policy on the criteria of evaluation of the performance and quality of financial reporting. Critical accounting procedures emphasize on critical disclosure of accounting estimates in the notes along with financial statements In this study inventory، revenue recognition، bad debt provision and depreciation are chosen as critical accounting items، and we choose companies listed in Tehran stock exchange as research population. For hypotheses test we use Willcoxen test because of using qualitative data. Results show performance evaluation criteria increased in years that critical disclosure of mentioned items is implemented. However، the quality of reporting has not changed significantly.