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International Journal of Nonlinear Analysis and Applications، جلد ۱۶، شماره ۷، صفحات ۴۷-۶۰
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| عنوان فارسی |
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| چکیده فارسی مقاله |
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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
Study of factors affecting financial reporting transparency using meta-analysis method (Investigating different criteria for measuring transparency and adoption of international financial reporting standards) |
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| چکیده انگلیسی مقاله |
The purpose of this research is to study the factors affecting financial reporting transparency using the meta-analysis method. In the present research, 3rd 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 (I2) statistics was above 90%. For both research hypotheses, a z-value of 1.96 was obtained; on the other hand, the p-value was less than 0.05 for each research, which indicates that the research hypotheses can be confirmed with a 95% confidence level or 5% error. The Z-values are 3.15, and 5.30, respectively, and the p-values are 0.001, and 0.000 for the first and second hypotheses respectively. |
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| کلیدواژه‌های انگلیسی مقاله |
Transparency of Financial Reporting,International Standards,Meta-Analysis |
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| نویسندگان مقاله |
Vahid Hookari |
Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
Peyman Ghaffari Ashtiani |
Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
Habibollah Javanmard |
Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
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| نشانی اینترنتی |
https://ijnaa.semnan.ac.ir/article_9061_22095f0050a993a1904a314fbe700fd8.pdf |
| فایل مقاله |
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| کد مقاله (doi) |
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| زبان مقاله منتشر شده |
en |
| موضوعات مقاله منتشر شده |
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| نوع مقاله منتشر شده |
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