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International Journal of Nonlinear Analysis and Applications، جلد ۱۲، شماره Special Issue، صفحات ۲۹۷-۳۰۹
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عنوان انگلیسی Explain a model for measuring the tone of financial statements using a multi-criteria decision model with a fuzzy approach
چکیده انگلیسی مقاله Despite the existence of financial reporting rules and requirements, including corporate governance, sustainability and social responsibility in companies, the complexity of financial reporting is still a controversial issue in the financial field and no comprehensive indicator has been provided so far. Although in previous studies, several indicators have been used to measure the readability of financial reporting, but in this study, by considering different indicators, using a mathematical method, a comprehensive indicator for measuring the readability of financial reporting has been presented. Also, to test and measure the efficiency of the designed model, data related to 152 companies during the years 2016 to 2019 have been used by mixed method. For this purpose, a questionnaire was prepared and distributed among experts to ask the experts about the weight and importance of the criteria for measuring the readability of the company's financial reporting. Indigenous model of financial reporting based on companies listed on the Tehran Stock Exchange was presented. Also, in order to measure the relationships of the hidden variable, which in this study is the readability of financial reporting, confirmatory factor analysis was used with its measurement items; the obtained results show that the proposed model is a good indicator for the readability of financial reporting and has less skewness than individual criteria.
کلیدواژه‌های انگلیسی مقاله Financial Reporting Readability, Comprehensive Financial Reporting Readability Index, Multi-Criteria Decision Making Model, Mixed Method
نویسندگان مقاله Ali Asghar Khazaei Harivand |
PhD Student in Accounting, Islamic Azad University, Ali Abadktol Branch, Ali Abadktol, Iran

Arash Nadrian |
Assistant Professor, Department of Accounting, Islamic Azad University, Ali Abadktol Branch, Ali

Majid Ashrafi |
Assistant Professor, Department of Accounting, Islamic Azad University, Ali Abadktol Branch, Ali Abadktol, Iran

Ali Khozin |
Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_5167_9a8719fb91ebb38b8dff8c8a5beca49e.pdf
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