بررسی محتوای اطلاعاتی صورت‌های مالی تلفیقی در برابر صورت‌های مالی شرکت اصلی با تأکید بر نقش استانداردهای بین‌المللی گزارشگری مالی (شواهد حاصل از دو بازار سرمایه ایران و سنگاپور )

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیارحسابداری دانشگاه ارومیه

2 کارشناس‌ارشد حسابداری دانشگاه ارومیه

چکیده

در این پژوهش، محتوای اطلاعاتی صورت‌های مالی تلفیقی و اصلی شرکت‌های عضو در دو بازار سرمایه ایران و سنگاپور بررسی شده است. با استفاده از روش بررسی میدانی و کتابخانه­ای، نمونه آماری شامل اطلاعات واقعی 46 شرکت پذیرفته شده در بورس اوراق بهادار تهران و 92 شرکت پذیرفته شده در بورس اوراق بهادار سنگاپور در بازه زمانی 1393-1389، استخراج و با استفاده از روش­های آماری مورد آزمون و تجزیه وتحلیل قرار گرفته اند. نتایج حاصل از آزمون­های مورد نظر، بیانگر این است که در هر دو بازار سرمایه ایران و سنگاپور، صورت‌های مالی تلفیقی محتوای اطلاعاتی بیشتری نسبت به صورت‌های مالی اصلی دارد. هم چنین در این پژوهش بر نقش استانداردهای گزارشگری مالی بین‌المللی در تهیه صورت‌های مالی تلفیقی متمرکز شدیم. نتایج تحقیق بیانگر این بود که صورت‌های مالی در بازار سرمایه سنگاپور محتوای اطلاعاتی بیشتری نسبت به صورت‌های مالی در بازار سرمایه ایران دارند. 

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore)

نویسندگان [English]

  • hamzeh didar 1
  • sonia vakili 2
1 Urmia University Of Accounting Assistant Prof
2 urmia univercity
چکیده [English]

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore)
in this paper, information content of consolidated versus parent companies financial statement was analyzed. the sample of this study included the real information of 46 companies in Tehran stock Exchange and 92 companies in Singapore stock Exchange between 2010 and 2014.
In this study, descriptive statistics and panel data and undated model were used to analyze the data.our finding indicated that the information content of consolidated financial statements is more than parent company financial statements .Also, the scope of this study was focused on role of international financial reporting standards in providing consolidated financial statement. The result suggested that consolidated financial statement in stock Exchange market in Singapore include more information content than financial statement in stock Exchange market in Iran.

کلیدواژه‌ها [English]

  • "consolidated financial statements "
  • "parent company financial statements"
  • "information content."

مراجع

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Mirmatehri, Seyyed Ahmad. (2002). The necessity of preparing the consolidated financial statements. Stock Magazine, Number31, Page17. (In Persian)
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Rahmani, Ali; Ameri, Bahareh. (2013). The usefulness of consolidated financial statements from the viewpoint of information content. Financial Accounting and Auditing Research (Journal of Accounting and Auditing. Volume 6, Number 24, Page 41. (In Persian)
Shams Kaluki , Amir;  Karbala'i, Mohammad Hossein.  (2015). The effect of the combined financial statements against the financial statements of the main company on the market value of the capital. First International Conference on Accounting, Business Management and Innovation. (In Persian)
Sheri, Saber; Sabzalipour, Farshad  (2005). The usefulness of consolidated financial statement information in comparison with the financial statements of the parent company. The Journal of Empirical Financial Accounting Studies. 9, 66-67. (In Persian)
Singleton-Green, Brian (2015). The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research. International Journal of Disclosure and Governance, https: //ssrn. com/abstract=2515391.
Srinivsan, Padmini and M. S. Narasimhan. (2010). An Evaluation of the Value Relevance of Consolidated Earnings and Cash Flow Reporting In India. IIMB WORKING PAPER NO. 2010, p 307

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  • تاریخ دریافت: 03 تیر 1395
  • تاریخ بازنگری: 24 بهمن 1395
  • تاریخ پذیرش: 09 اردیبهشت 1396

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