the aim of this study is to examine whether and when the non - financial information disclosure method affects the financial judgment of the firm 's financial performance? " For this purpose , the influence of the two independent variables discussed causal links and the level of non - financial performance on firm financial performance ( income , income growth , net income and net income growth are represented as the representative of the company " s financial performance criteria ) as the dependent variable . this research is based on the method of research, deductive and inductive and the type of research is applied. also, in terms of deduction method, descriptive - analytic and in terms of the research project is survey. survey tool is questionnaire. the population of this study is study students at the university level of one country. statistical methods to test hypothesis , test ratio , single - sample t test , independent t test , one - way variance analysis is one - way and two - way variance . the findings show that the disclosure of non - financial information along with causal relationships affects investors judgments about future financial performance of the company. however, the influence of investors judgment by providing non-financial information in the long term can be interpreted .
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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