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Non-financial measures reporting in Iran
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Zohreh Mirmohammadi   , , Abdolreza Talaneh * 1, Seyedeh Atefeh Hosseini |
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Abstract: (2526 Views) |
| Entering the field of modern knowledge-based economy and consequently increasing the need of users for greater transparency of financial statements, as well as the growing difference between book value and stock value of companies and the serious challenge of current reporting usefulness, identifying and reporting non-financial metrics to justify current financial reporting shortcomings. Upgrading it is more important for users than ever before. This research is about presenting a suitable model for Non-financial measures reporting in Iran. The main method of the research is semi-structured interviews with 21 experts (faculty members of universities in the field of accounting, students and graduates of the doctoral program in accounting) using snowball sampling method, a model for reporting non-financial metrics in 1399 has been proposed. A questionnaire was also sent to 120 other experts from the statistical population of the research to evaluate the acceptability of the obtained qualitative model, to which 84 people responded. In order to find the model, thematic analysis has been used. The acceptability of the model has been tested using a questionnaire. The reliability and validity of the questionnaire both have been vindicated.The results of the questionnaire are confirming of all the main aspects of the presented model. In this model, non-financial measures reporting as intra-organizationa and extra-organizational, qualitative and quantitatively is appropriate. It is noteworthy that the presentation of non-Financial Statements as a supplement to the management interpretative report has been approved as a suitable place for non-financial measures reporting. Consequences of non-financial measures reporting: decrease information asymmetry, improve user decisions and accountability, have been approved by the respondents of the questionnaire. |
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| Keywords: Non-financial measures reporting in Iran: Non-financial measure, semi-structured interview, thematic analysis |
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Full-Text [PDF 1140 kb]
(295 Downloads)
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Type of Study: Research |
Subject:
Special
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