Study of factors affecting financial reporting transparency using meta-analysis method (Investigating different criteria for measuring transparency and adoption of international financial reporting standards) | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 5، دوره 16، شماره 7، مهر 2025، صفحه 47-60 اصل مقاله (7.93 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.29232.4091 | ||
| نویسندگان | ||
| Vahid Hookari؛ Peyman Ghaffari Ashtiani* ؛ Habibollah Javanmard | ||
| Department of Management, Arak Branch, Islamic Azad University, Arak, Iran | ||
| چکیده | ||
| 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. | ||
| کلیدواژهها | ||
| Transparency of Financial Reporting؛ International Standards؛ Meta-Analysis | ||
| مراجع | ||
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