The Managerial Labor Mobility And Financial Reporting Quality In The Banking Industry

The present study aims to identify and prioritize the determinants of managerial labor mobility and the quality of financial reporting in state-owned banks in Tehran Province. From the perspective of purpose, this research is applied; and methodologically, it employs a mixed-methods approach (qualitative–quantitative). The qualitative phase is grounded in the grounded theory method (Strauss & Corbin), while the quantitative phase uses a survey design. The qualitative population consists of university faculty members and experts from state-owned banks in Tehran Province. Using purposive sampling, ۱۵ individuals were selected, and data were collected through semi-structured interviews. The quantitative population includes all employees of state-owned banks in Tehran Province, from which ۲۶۰ participants were selected using Cochran’s formula. The interviews were subjected to review by academic supervisors and accounting experts, confirming content validity. Reliability, assessed through inter-coder agreement, was calculated as ۰.۸۱. Data analysis in the qualitative stage followed Strauss and Corbin’s systematic coding approach. Findings revealed ۲۰ subcategories and six core categories emerging from open coding, classified under axial components including causal conditions, contextual conditions, intervening conditions, strategies, and consequences. Ultimately, managerial labor mobility—based on the quality of financial reporting in state-owned banks of Tehran Province—was identified as the central category. Additionally, the prioritization results showed that improving political and economic conditions, transparent disclosure of bank risks, meeting minutes, and board decisions received the highest ranks among the variables.

کلیدواژه ها:

managerial labor mobility ، financial reporting quality ، state-owned banks of Tehran Province ، grounded theory