Study of factors affecting financial reporting transparency using meta-analysis method (Investigating different criteria for measuring transparency and adoption of international financial reporting standards)

The purpose of this research is to study the factors affecting financial reporting transparency using the meta-analysis method. In the present research, ۳rd version of the meta-analysis software was used to test the hypotheses and objectives of the research. The results showed that the square of accord (I۲) statistics was above ۹۰%. For both research hypotheses, a z-value of ۱.۹۶ was obtained; on the other hand, the p-value was less than ۰.۰۵ for each research, which indicates that the research hypotheses can be confirmed with a ۹۵% confidence level or ۵% error. The Z-values are ۳.۱۵, and ۵.۳۰, respectively, and the p-values are ۰.۰۰۱, and ۰.۰۰۰ for the first and second hypotheses respectively.

کلیدواژه ها:

Transparency of Financial Reporting ، International Standards ، Meta-Analysis