| Autor: |
Seyed kazem Chavoshi, Roohallah Noori, Farshid Falatoon nejhad |
| Jazyk: |
perština |
| Rok vydání: |
2018 |
| Předmět: |
|
| Zdroj: |
Journal of Asset Management and Financing, Vol 6, Iss 2, Pp 99-120 (2018) |
| Druh dokumentu: |
article |
| ISSN: |
2383-1189 |
| DOI: |
10.22108/amf.2017.101972.1036 |
| Popis: |
Inadequate and inefficient provision of information in the last three decades has resulted in some problems in global financial markets. As a result, XBRL international standard preparation was proposed as a solution for financial reporting to associante with international markets. Because of the cost concerns of implementing this standard, it is necessary to investigate its effects on different parts of countries` financial system to choose the best performance scenario via cost-benefit analysis. This paper investigates the impact of implementing extensible business reporting language (XBRL) on the financial analysts` behavior in Iran, by using AMOS software for Structural Equation Modeling. We analyzed 140 financial Analysts responses that were gathered via a questionnaire and found that XBRL has positive effects on financial analysts` behaviors in the decision-making process, as follows: 1) Analysis behavior (78%), 2) search behavior (75%), 3) validation behavior (74%) and 4. behavioral biases (46%). Also the results of ANOVA show that analysts’ age and experience affecnts their decision making behaviors. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
