The effect of qualitative characteristics on Financial reporting of small and medium enterprises

Qualitative characteristics and financial reporting are among the topics that play a vital role in any company. It is one of the important needs of users of financial accounts both inside and outside the organization or company. This research is an attempt in terms of practical purpose and is descriptive in nature. Using the model and analysis, we examined the hypotheses. In this article, 15 small and medium companies were examined. In the end, all hypotheses were approved and We observed a positive and significant effect between the hypotheses. The use of coefficient T test statistics has been estimated. The result of the hypotheses has been at a significant level. The hypotheses have been accepted at a 99% confidence level. The issue of financial reporting is most important when companies see the result of not paying attention to quality characteristics in relation to firm performance.