The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting

One of the tasks of management is to control the operations and finances of the company. When increasing costs over budget, the manager can increase the company's efficiency and increase the quality of financial reporting by allocating a fixed cost to the units. This is especially important in banks that provide financial intermediation services, as high fixed costs in banks are sometimes one of the main challenges of the country's banking system. Be. Therefore, in the present study, the effects of fixed and variable cost allocation efficiency on the quality of financial reporting have been measured. In this regard, the data of 12 specialized and commercial banks of the country during the period 2010-2011 have been collected and then measured using the data envelopment analysis approach. Also, in this study, to measure the quality of accounting and financial reporting information, the Decho and Dicho (2002) model was estimated based on data panel data during the period 1397-1398 using the GMM method. The results showed that the efficiency of fixed cost allocation has a significant negative effect on the quality of accounting and financial reporting information index. In contrast, based on the results, the efficiency of variable cost allocation has a positive and significant effect on the quality of accounting and financial reporting information index..