پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 610 |
| تعداد مقالات | 9,029 |
| تعداد مشاهده مقاله | 67,082,938 |
| تعداد دریافت فایل اصل مقاله | 7,656,396 |
Evaluating the performance of company risk disclosure on improving the decision-making power of investors using hierarchical analysis technique(AHP) | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 57، دوره 13، شماره 1، خرداد 2022، صفحه 717-728 اصل مقاله (390.77 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.23520.2553 | ||
| نویسندگان | ||
| Maryam Ahmadi1؛ Farzin Rezaei* 1؛ Naser Hamidi2 | ||
| 1Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| 2Department of Of Industrial Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| تاریخ دریافت: 21 فروردین 1400، تاریخ بازنگری: 24 اردیبهشت 1400، تاریخ پذیرش: 07 تیر 1400 | ||
| چکیده | ||
| Researchers have traditionally focused more on the quantity of company information disclosures, but in recent years, the quality of the information disclosed is more important than their quantity. On the other hand, the primary purpose of financial reporting is to provide useful information to stakeholders in relation to the conditions of the company to help investors' economic decisions, which is a function of the quality of the information provided by companies. Therefore, in the present study, by examining the opinions of experts and using the process of hierarchical analysis technique, the weight and importance of risk information disclosure criteria at three different levels (general, company specific and industry specific) were extracted in comparison, then by prioritizing them, Compatibility rate was calculated. Using statistical methods of two-way analysis of variance within the subject, it was concluded that there is no significant difference between the effect of risk information disclosure criteria on corporate investors' decision making. | ||
| کلیدواژه‌ها | ||
| Risk information disclosure؛ Hierarchical analysis؛ Investor decision-making power | ||
| مراجع | ||
|
[1] S. Abraham and P. Shrives, Improving the relevance of risk factor disclosure in corporate annual reports, British Account. Rev. 46(1) (2014) 91–107. [2] A. Al-Hadi, K. Al-Yahyaee, M. Hussain and G. Taylor, Market risk disclosures and corporate governance structure: Evidencefrom GCC financial firms, Quart. Rev. Econ. Finan. 73 (2019) 136–150. [3] M. Alshirah, A. Abdul Rahman and I. Mustapa, Board of directors’ characteristics and corporate risk disclosure: the moderating role of family ownership, EuroMed J. Business 15(2) (2020) 219–252. [4] D. Cormier, M. Magnan and B. Velthoven, Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Account. Rev. 14(1) (2005) 3—39. [5] M. Eloquent, A. Hosseini, S. Shaykhs, Investigating the effect of risk disclosure on the investment efficiency of companies listed on the Tehran Stock Exchange. Investment Knowledge, (2019), Volume 8, Number 31, pp. 372-355. [6] H. El Zahar and K. Hussainey, Determinants of narrative risk disclosures in UK interim reports, J. Risk Finan. 13(2) (2012) 133–147. [7] A. Fallahzadeh, A. Taftian and F. Hirani, Investigating the relationship between voluntary disclosure of information and concurrency and the risk of stock price falls, Finan. Account. 9(36) (2017) 75–53. [8] R. Hassanzadeh Baradaran and R. Moharrami, The effect of risk disclosure on stock price forecasting by corporate earnings and value, Finan. Manag. Strategy 5(4) (2017) 209–189. [9] ICAEW, Reporting Business Risks: Meeting Expectations London, Institute of Chartered Accountants in England and Wales, 2011. [10] S.P. Kothari, X. Li and J.E. Short, The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis, Accoun. Rev. 84(5) (2009) 1639—1670. [11] A. Maghzom, D. Khaled Hussainey, Value Relevance of Voluntary Risk Disclosure Levels: Evidence from Saudi Banks, Accounting & Taxation, (2016), Vol. 8, No. 1, 1-25. [12] A. P. Marshall and P. Weetman, Modelling transparency in disclosure: the case of foreign exchange risk management, J. Business Finan. Account. 34(5-6) (2007) 705—739. [13] A. Miihkinen, The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions? New evidence from Finland, Adv. Account. incorporating Adv. Int. Account. 29(2) (2013) 312–331. [14] E.S. Mokhtar and H. Mellett, Competition, corporate governance, ownership structure and risk reporting, Manag. Audit. J. 28(9) (2013) 838–865. [15] S. Nahar, M. Azim and M. Hossain, Risk disclosure and risk governance characteristics: evidence from a developing economy, Int. J. Account. Inf. Manag. 28(4) (2020) 577–605. [16] M. Namazi and M. Ebrahimi Meymand, Examining how risk disclosure in companies’ annual reports and the factors affecting it, Knowledge Financ. Account. 3(2) (2016) 1–29. [17] S. Polizzi and E. Scannella, An empirical investigation into market risk disclosure: is there room to improve for Italian banks?, J. Financ. Regul. Compl. 28(3) (2020). [18] I. Salem, S. Ayadi and K. Hussainey, Corporate governance and risk disclosure quality: Tunisian evidence, J. Account. Emerg. Econ. 9(4) (2019) 567–602. [19] M. Taheri, A. Rahmani and G. Soleimani, The value relationship of disclosure and risk reporting in member banks of the Tehran Stock Exchange, Financ. Account. Res. 11(1) (2019) 1–22. [20] Y. Tana, Z. Cheng Colin and E. Tamer, Risk disclosures, international orientation, and share price informativeness: Evidence from China, J. Int. Account. Audit. Tax. 29 (2017) 81–102. | ||
|
آمار تعداد مشاهده مقاله: 15,751 تعداد دریافت فایل اصل مقاله: 469 |
||