تبیین مدل شفافیت گزارشگری مالی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه الزهراء

2 استادیار حسابداری دانشگاه الزهرا

3 دانشیار حسابداری دانشگاه الزهراء

چکیده

شفافیت، هسته مرکزی گزارشگری مالی مدرن است که به استفاده­کنندگان در شناخت واحد تجاری کمک می­کند. با وجود اهمیت این مفهوم، تعریف جامعی از آن ارائه نشده است. روش‌های متعددی نیز برای اندازه­گیری شفافیت اطلاعاتی مورد استفاده قرار گرفته است که به نتایج، توجیهات و پیامدهای متفاوتی منجر شده است. در این پژوهش، با بررسی مبانی نظری و پیشینه تحقیقات و نیز مدنظر قرار دادن ویژگی‌های محیطی ایران، مدلی جامع­تر جهت ارزیابی میزان شفافیت شرکت‌ها و کیفیت افشای آن­ها پیشنهاد گردید؛ مدل پیشنهادی یاد شده مبتنی بر مدل شفافیت گزارشگری مالی بوشمن و همکاران (2004) است. به منظور سنجش اعتبار مدل یاد شده، پرسشنامه­ای طراحی گردید؛ جهت غربال و تائید نهائی شاخص‌ها از دیدگاه خبرگان دانشگاهی و حرفه­ای، از تکنیک دلفی فازی استفاده شده است. بر مبنای آزمون انجام شده، تمامی معیارهای مدل مورد تایید خبرگان قرار گرفتند. همچنین به منظور سنجش روابط متغیرهای پنهان با گویه‌های سنجش آن­ها از تحلیل عاملی تائیدی استفاده شد؛ نتایج موید این واقعیت است که مدل ساختاری مشاهده شده از برازش مطلوبی برخوردار است. به علاوه بررسی­های بیشتر نشان داد که از دیدگاه خبرگان، شکاف بین وضعیت موجود و مطلوب در زمینه هریک از ابعاد موثر بر شفافیت اطلاعاتی در سطح شرکت، از لحاظ آماری معنادار و بااهمیت است.

کلیدواژه‌ها


عنوان مقاله [English]

Designing financial reporting transparency model

نویسندگان [English]

  • Farzaneh Yosefi Asl 1
  • Mahnaz Mollanazari 2
  • Gholamreza Soleimani Amiri 3
چکیده [English]

Transparency is the core of modern financial reporting which helps users in understanding the business enterprises. Despite the importance of this concept, the general definition of it is not provided. Several methods have been used for measuring transparency that has been resulted in different justifications. This paper, after review of theoretical principles, literature and Iranian environmental properties, has proposed a more comprehensive model to assess transparency level and disclosure quality. In order to assess the validity of the model, a questionnaire was designed, and for screening and final approval of the indices from academic and professional experts view point, Delfi and Fasi technique was used.  Based on the tests, all the parameters of the model were verified by Experts. Other tests enable us to confirm that the structural fit of model is good. In addition, according to the expert opinion, the gap between current and desired status of the different dimensions of transparency is meaningful and significant.

کلیدواژه‌ها [English]

  • financial reporting Transparency
  • One dimensional and multidimensional models
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