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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 | ||
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