Investigating factors affecting disclosure quality and rate in the framework of international financial reporting standards

Financial reports are the final product of the financial reporting process. The correct discovery and identification of factors affecting the quality of financial reporting standards from different groups’ perspectives can make financial reports important sources of reliable information for users. This study aims to present a conceptual model of causal and contextual factors affecting disclosure quality and rate in the framework of international financial reporting standards. This research is a developmental and applied study. The statistical population includes financial standards experts from the four main groups of accounting information producers, accounting information users, auditors, and researchers. Regarding the research purpose, the snowball sampling method was used, and semi-structured interviews were continued until theoretical saturation. Data analysis includes three stages: open, axial, and selective coding. According to the analysis results, a qualitative research model was designed, and six categories with ۶۹ subcategories or concepts were identified. Next, we performed a quantitative study and collected information by distributing a questionnaire to ۱۳۰ employees of the stock exchange organization. Then, structural equation modeling was used to estimate the relationships in the model. The evaluation model’s results showed that all the research hypotheses have a significance level of less than ۰.۰۵. Therefore, all the hypotheses were confirmed and accepted at a confidence level of ۹۵\%.

کلیدواژه ها:

disclosure rate ، financial reporting standards ، international financial reporting