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:: year 16, Issue 64 (2024) ::
fa 2024, 16(64): 69-91 Back to browse issues page
Investigating the Effect of Voluntary Disclosure on the Financial Reporting Complexity Considering the Role of Profitability and Erarning Management
Mohammad Ali Heidari Kebriti1 , Mohsen Sadeghi *1 , Ghodratollah Nikzad Chaleshtari1
1- Department of Accounting , Mo. C., Islamic Azad University, Isfahan, Iran.
Abstract:   (73 Views)
 Complexity is one of the most important topics in financial reporting, and among them, financial instruments are the most complicated. Therefore, the main purpose of this research is to investigate the effect of voluntary disclosure on the complexity of financial reporting considering the role of profitability and profit management. For this purpose, three hypotheses were developed and to test these hypotheses using the method of systematic elimination, a sample consisting of 105 companies was selected from among the companies admitted to the Tehran Stock Exchange during the years 2015 to 2022. Multivariate regression models have been used to analyze and test the hypotheses. The results of the research showed that voluntary disclosure has a positive effect on the complexity of financial reporting. Also, the results showed that profitability has a negative effect on the relationship between voluntary disclosure and the complexity of financial reporting. Other results showed that earnings management has a positive effect on the relationship between voluntary disclosure and financial reporting complexity.
Article number: 4
Keywords: Voluntary Disclosure, Financial Reporting Complexity, Profitability, Erarning Management.
Full-Text [PDF 992 kb]   (45 Downloads)    
Type of Study: Research | Subject: Special
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Heidari Kebriti M A, Sadeghi M, Nikzad Chaleshtari G. Investigating the Effect of Voluntary Disclosure on the Financial Reporting Complexity Considering the Role of Profitability and Erarning Management. fa 2024; 16 (64) : 4
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year 16, Issue 64 (2024) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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