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The usefulness of accounting information from the perspective of Value relevance and quality of financial reporting
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Javad Rezaei1   , Asghar Pakmaram2 , Nader Rezaei3 , Rasol Abdi3 |
1- PhD student, Department of Accounting, Islamic Azad University, Kerman, Iran branch
2- Associate Professor of Accounting Department, Bonab Branch, Islamic Azad University, Bonab, Iran (corresponding author) , pakmaram@iau.ir
3- Associate Professor of Accounting Department, Bonab Branch, Islamic Azad University, Bonab, Iran |
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Abstract: (598 Views) |
Providing high-quality information is very important because high-quality information will have a positive effect on decisions related to financing, making investments, and other decisions related to the allocation of resources and the overall efficiency of the market and economy. This research is in response to the question, what is the effect of accounting information on the quality of financial reporting according to the value relationship? In order to answer this question, a financial study is done to predict the causal relationships of information usefulness and ethical values of reporting and reporting quality structures.The present research has predicted causal relationships between the usefulness of accounting information from the perspective of value relationship and financial reporting quality structures. The statistical population of this research consists of auditors of auditing institutions, members of the society of certified accountants and certified independent auditors, and a standard questionnaire was used to collect data. After conducting the reliability and validity tests of the sample data, related analyzes were done based on the structural modeling approach. The results of the research hypotheses test showed that the usefulness of accounting information as well as the ethical values of reporting have a positive effect on the quality of financial reporting. |
Article number: 19 |
| Keywords: Usefulness of accounting information, Value Relevance, Quality of financial reporting |
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Full-Text [PDF 472 kb]
(163 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/11/1 | Accepted: 2025/01/13 | Published: 2024/12/30
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