ارائه سودمندی گزارشگری مالی تلفیقی با استفاده از معادلات ساختاری (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
ارتقای سطح سودمندی گزارشگری مالی شرکت ها نقش مهمی در تصمیم گیری استفاده کنندگان از گزارش های مالی ایفا می کند. یکی از راه های بهبود سودمندی گزارشگری مالی، توجه عوامل مؤثر بر آن است. در پژوهش حاضر سودمندی گزارشگری مالی تلفیقی با استفاده از معادلات ساختاری ارائه شده است. پژوهش حاضر از نوع توصیفی - همبستگی در حوزه پژوهش های کاربردی است. ابزار به کاررفته در این پژوهش، پرسشنامه محقق ساخته با 48 گویه است. تعداد 125 نفر نمونه از جامعه حسابرسان عضو جامعه حسابداران رسمی ایران انتخاب شدند. در راستای هدف پژوهش، عوامل تأثیرگذار بر سودمندی گزارشگری مالی تلفیقی شناسایی و آزمون شدند. فرضیات پژوهش با استفاده از نرم افزارهای PLS و SPSS تجزیه وتحلیل شدند. نتایج نشان دادند عوامل رفتار شرکت ها، موانع قانونی، ابعاد مالی، صنعت و کسب وکار، قوانین بازار سرمایه، حاکمیت شرکتی، دانش و آموزش حسابرس، استاندارد خاص، تقاضا حسابداری، هم افزایی، شرایط اقتصادی، شرایطی محیطی، محدودیت های ذاتی، اجرایی بر سودمندی گزارشگری مالی تلفیقی تأثیر مثبت و معناداری دارد.Presenting the utility of consolidated financial reporting using structural equations
Improving the level of usefulness of financial reporting of companies plays an important role in the decision-making of users of financial reports. One of the ways to improve the usefulness of financial reporting is to pay attention to the factors affecting it. In current research, the researcher seeks to present the usefulness of consolidated financial reporting using structural equations. The current research is descriptive-correlational in the field of applied research. The tool used in this research is a researcher-made questionnaire with 48 items. A sample of 125 people was selected from the auditor community, members of the Iranian Certified Accountant Society. In line with the aim of the research, the influencing factors on the usefulness of consolidated financial reporting were identified and tested. Research hypotheses have been analyzed using PLS and SPSS software. The results show that the factors of companies' behavior, legal barriers, financial dimensions, industry and business, capital market rules, corporate governance, auditor's knowledge and training, special standards, accounting demand, synergy, economic conditions, environmental conditions, intrinsic and executive limitations have a positive and significant effect on the usefulness of consolidated financial reporting. Introduction The trend towards consolidated financial reporting has been subject to change with the globalization of the issue of improving the management of financial resources and accountability in the public sector. In this regard, studies have been conducted about the literature on the public sector. The quality of financial reporting is defined as the level of honesty of managers in providing fair and true information for decision-makers. Requiring managers to observe neutrality and objectivity in the items included in the financial statements leads to the improvement of the quality of financial reporting (Al‐Shaer, 2020). The quality of financial reporting improves the usefulness of financial information. Regulators and investors agree to have financial reporting with higher quality. Although the quality of financial reporting cannot be measured directly, prominent commentators consider it important as a major factor in the capital market; because the quality of financial reporting is a prerequisite for the proper functioning of the capital market and the economy, and has become an essential resource for market participants. Also, it reduces information asymmetry between managers, investors, regulatory agencies, society, and other stakeholders (Abbott et al, 2016). The accurate process of the usefulness of accounting information leads to the interpretation of stock returns, which is still a current issue and is a very necessary issue in accounting and finance so that this issue provides evidence about the usefulness of financial information related to each company that exists in the capital market. The greatest pioneers and authors of this field are those who have done a lot of work in this field and have provided a lot of evidence that supports the relevance of accounting profit value in explaining stock returns (Bentley et al, 2017). Consolidated financial reporting plays a major role in fulfilling the duty of accountability in a democratic society. Financial reporting should, on the one hand, help the government to fulfill its public accountability responsibility, and on the other hand, enable users to identify issues, obstacles, and challenges affecting the usefulness of consolidated financial reporting in different sectors. It seems that conducting research in Iran to discover and identify the external factors and mechanisms governing the usefulness of consolidated reporting by using the foundational context theory, in addition to opening a new perspective on financial reporting research, provides the necessary ground for promoting the usefulness of consolidated reporting. In general, a better understanding of the companies with consolidated reporting due to their volume discontinuity will help to better understand the market to increase efficiency and will lead to the creation of better financial markets, which is why this research is valuable. It seems that conducting research in Iran to provide an optimal model of the usefulness of consolidated financial reporting using the structural equations of the new perspective on financial reporting research provides the necessary ground for improving the quality of financial reporting. Therefore, in line with the goal of the research, the researcher seeks to identify the factors and dimensions influencing the usefulness of consolidated financial reporting. Methods This research is practical in terms of purpose and descriptive-surveying in terms of data collection. To collect information, a mixture of library and field methods has been used. Using library studies, subject literature, and research history were examined and components were extracted. This research was done in 1401. In this research, the structural equation model will be used to confirm or disconfirm the research hypotheses and the regression test will be used to investigate the effect of the intervention variable. Inferential statistics methods have been used to answer the research hypotheses and questions. The statistical population of the research is people working as certified accountants, members of the certified accountant's society of Iran. It should be noted that the participants in this research were 125 experts. The raw data obtained from the statistical population were analyzed using appropriate statistical techniques and SPSS and Smart PLS software, and after processing, they were presented in the form of information. In current research, structural equation modeling methods, namely the Partial Least Squares (PLS) method, were used to test the measurement model and research hypotheses. F indings The results show that the factors of companies' behavior, legal barriers, financial dimensions, industry and business, capital market rules, corporate governance, auditor's knowledge and training, special standards, accounting demand, synergy, economic conditions, environmental conditions, intrinsic and executive limitations have a positive and significant effect on the usefulness of consolidated financial reporting. Conclusion The relationships obtained from research hypotheses show that this relationship is stronger in the case of consolidated accounts than in non-consolidated accounts. Consolidated financial statements provide a clear picture of the financial information of the combined companies as a single company. Also, financial dimensions. laws and capital market and corporate governance provide more useful information than other factors and have more information content. The findings show that in Iran's capital market, investors pay special attention to the economic and environmental conditions in their decisions in evaluating the usefulness of the main companies. And causal conditions including behavioral, knowledge and ethical, structural and managerial, legal, and financial dimensions can have positive effects on the usefulness of financial information. Also, the components used in this research have not been tested in any of the previous research; therefore, the findings of the present study were not consistent with any of the previous studies * Corresponding author
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