Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran
| Autor: | Zahra Teymoori, Seyyed Abbas Hashemi, Hadi Amiri |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 28, Iss 3, Pp 435-459 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| DOI: | 10.22059/acctgrev.2020.303615.1008380 |
| Popis: | Objective: The aims of this study is to propose an appropriate model for identifying and classifying the factors affecting the pricing of the accounting information quality in Iran, further provide strategies for improving the contribution of the accounting information into the Iranian capital market. Methods: In this research, thematic analysis method was applied on the data collected through interviews, as research instrument. For this purpose, 17 semi-structured interviews were performed with experts and authorities in the field of the capital market. The research method was validated in the coding, analysis, and modeling stages to ensure the quality of the research results. Results: A total of 21 factors affecting the quality assessment of financial reports by investors were identified. Moreover, based on the roles of the different constituents of the capital market, some solutions were proposed for improving the state of the accounting information quality pricing in Iran. Finally, the findings were presented in the form of a qualitative model. Conclusion: In the process of obtaining information for economic decision-making, the contribution of each investor to accounting reports depends on their investment goal, level of financial knowledge, and percentage of. The micro investors who consider long-term horizons for purchasing the stocks based on a relatively good deal of financial knowledge are expected to price the quality of accounting information under the effect of various factors. Mainly four groups of factors were found to affect the pricing of accounting information quality, including the capital market conditions, political and economic circumstances of the country, special characteristics of the entity, and behavioral attitudes of the investors. As the main elements of the capital market, the legislators, financial reporting practitioners, and investors can take steps, as proposed in the form of solutions in this research, toward improving the state of pricing the accounting information quality in Iran |
| Databáze: | Directory of Open Access Journals |
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