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Title

Reporting Quality of Financial Information Based On Behavioral and Value Accounting

Year: 1399
COI: JR_AMFA-5-1_007
Language: EnglishView: 89
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Authors

Roya Izi - Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
Mansoor Garkaz - Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
Parviz Saeidi - Accounting Department, Ali Abad-Katoul Unit, Islamic Azad University, Ali Abad-katoul, Iran
Alireza Matoofi - Management Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran

Abstract:

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of ۱۲۸ listed companies in the Tehran Stock Exchange between ۲۰۰۷ and ۲۰۱۷. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.

Keywords:

Paper COI Code

This Paper COI Code is JR_AMFA-5-1_007. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1241317/

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Izi, Roya and Garkaz, Mansoor and Saeidi, Parviz and Matoofi, Alireza,1399,Reporting Quality of Financial Information Based On Behavioral and Value Accounting,https://civilica.com/doc/1241317

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Type of center: Azad University
Paper count: 3,186
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