Investigating the Effects of Disclosure of Non-Financial Intangible Information on Investors’ Judgment about Future Financial Performance of the Company
محل انتشار: مجله مالی ایران، دوره: 5، شماره: 2
سال انتشار: 1400
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 221
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شناسه ملی سند علمی:
JR_IJFIFSA-5-2_002
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
The present study aims to investigate the needs of users in connection with the information of intangible assets in current financial statements with an emphasis on the way of disclosing non-financial information. For this purpose, the effect of the two independent variables of causal links’ discussion and level of non-financial performance on the financial performance of the firm, as the dependent variable, has been studied. The research is applied in terms of its objective and it is a survey in terms of the research design. The research population includes PhD students of accounting in top-ranking universities of Iran. Statistical methods, including test ratio, single-sample t-test, independent t-test, and one-way and two-way variance analysis have been used to test hypotheses. The findings show that the disclosure of non-financial intangible information along with causal links does not affect the judgment of investors with a low or high level of knowledge. However, it should be noted that the recall of the performance in terms of non-financial criteria by investors, who have a causal link discussion, is higher than others.
کلیدواژه ها:
Fair Value ، Performance Prediction ، Quality ، International Financial Reporting Standards ، Small and Medium-sized Entities
نویسندگان
Tahereh Mosallanezhad
Ph.D. Candidate, Department of Accounting, Yasooj Branch, Islamic Azad University ,Yasooj ,Iran
Shokrallah Khajavi
Prof., Department of Accounting, Shiraz University, Shiraz, Iran.
Abdolkhalegh Gholami
MA, Department of Auditing, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
Hashem Valipour
Associate Prof., Department of Accounting, Firozabad Branch, Islamic Azad University, Firozabad, Iran.
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