Presenting a Model for Explaining the Sensitivity of Investors to the Use of Accounting Information Using the the Model Interpretive-Structural (ISM)
This research was carried out with the aim of identifying and prioritizing the factors affecting the sensitivity of investors to the use of accounting information for the use of shareholders and other users. From the point of view of the research method, it is analytical-descriptive. In this research, the snowball sampling method was used and In this regard and in the first step, the dimensions and indicators of the sensitivity model of investors to the use of accounting information were extracted from the theoretical literature and confirmed through interviews with financial experts. The output of this stage was nine indicators in the form of three main dimensions. In the next step, the structural-interpretive modeling (ISM) method and Mik-Mac analysis were used to establish the relationship and sequence between the dimensions and indicators and to present their structural model. , the prioritization of factors affecting the sensitivity of investors to the use of accounting information was done. The research results have led to the design of an integrated model of the sensitivity of investors to the use of accounting information at four levels; finally, the results showed that among the nine indicators of capital sensitivity Investors used accounting information, indicators of internal control system weaknesses, sales, past performance; major and non-major investors and professional and non-professional investors were recognized as the most influential and consequently the most fundamental indicators.
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