Identifying factors affecting the usefulness of consolidated financial reporting and presenting a proposed model using a multi-modal data-based approach

khani zalan,  Amir Reza; Hejazi,  Rezvan; Ranjbar,  Mohammad Hosien; Salari,  Hojjat Allah

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year 14, Issue 56 (2022)

fa 2022, 14(56): 1-14

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Identifying factors affecting the usefulness of consolidated financial reporting and presenting a proposed model using a multi-modal data-based approach

Amir Reza Khani zalan¹

, Rezvan Hejazi ^*

², Mohammad Hosien Ranjbar³

, Hojjat Allah Salari¹

1- Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
2- Department of Accounting , Khatam University, Management and Financial Sciences, Tehran, Iran.
3- Department of Accounting and Management, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

Abstract: (2780 Views)

The main purpose of the current research is to identify the factors affecting the usefulness of consolidated financial reporting and to present a proposed model using a multimodal data-based approach. In the current socio-statistical research, the experts who are members of the Certified Public Accountants Society of Iran have an opinion on the usefulness of consolidated financial reporting, who were selected for the interview according to the purpose of the research using the snowball sampling method. After obtaining the opinions of experts through interviews, a conceptual model of the usefulness of consolidated financial reporting including causal, structural, intervening factors, as well as strategies related to promoting the usefulness of consolidated financial reporting and their consequences, has been presented. Also, the results led to the formation of a paradigm model in which, in this model, there are 5 categories for causal conditions, 3 categories for context, 2 categories for intervening conditions, 2 categories for strategy and 3 categories for the outcome related to the main phenomenon of the research (usefulness consolidated financial reporting) were identified.

Article number: 1

Keywords: Usefulness of Financial Reporting, Consolidated Financial Statements, Structural Equations

Full-Text [PDF 487 kb] (149 Downloads)

Type of Study: Research | Subject: Special

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khani zalan A R, Hejazi R, Ranjbar M H, Salari H A. Identifying factors affecting the usefulness of consolidated financial reporting and presenting a proposed model using a multi-modal data-based approach. fa 2022; 14 (56) : 1
URL: http://qfaj.mobarakeh.iau.ir/article-1-2631-en.html

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