The effect of financial reporting on the qualitative characteristics of accounting information

The purpose of this study is to evaluate the effect of reporting on the qualitative characteristics of accounting information. Thepresent research has been done by deductive-inductive method and survey-applied type. A questionnaire was used to collect data.The statistical population of the study is the employees of export banks in Khuzestan province. The statistical sample of theresearch was selected from ۱۰۰ employees of export banks in Khuzestan province. The results of the research are: ۱. Financialreporting can affect the qualitative characteristics of accounting information for decision making. ۲. Financial reporting canimprove the quality of accounting information. ۳. Financial reporting reduces the qualitative feature of the reliability of accountinginformation. ۴. Financial reporting can enhance the quality of the availability of accounting information.

Keywords:

Financial reporting , qualitative characteristics , accounting information , decision making