نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران.
2 دانشیار حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Accounting information as a public good has significant social and economic effects in various areas of society, by helping to increase the transparency and efficiency of information; This information provides the interests of stakeholders in companies and is a tool to maintain the position and legitimacy of companies in society. In this research, the relative importance of qualitative characteristics of accounting information in clarifying the information environment in the light of stakeholder theory and organizational legitimacy theory has been investigated. Therefore, information asymmetry and stock price synchronicity are considered as criteria for transparency of information environment. To determine the relative importance of each of the qualitative characteristics and its modeling, the views of experts in four separate groups and Shannon entropy technique have been used. To assess the validity of the presented models, the data of 125 companies over a period of 7 years have been used. According to the results, by using stock price synchronicity as a measure of information environment transparency in the light of the theory of organizational legitimacy, the view of analysts of investment companies is stronger than other models. Also, by using information asymmetry as a measure of transparency of the information environment in the light of stakeholder theory, the views of faculty members of universities are stronger than other proposed research models. The results of study lead to development of theoretical foundations and accounting and financial literature to determine the relative importance of the qualitative characteristics of accounting information in clarifying the information environment.
کلیدواژهها [English]