تبیین ابعاد کمّی و کیفی افشای اطلاعات آتی در گزارش سالانه شرکت ها در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران

2 استادیار گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

3 استادیار گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران

چکیده

هدف پژوهش حاضر، تبیین ابعاد کمّی و کیفی افشای اطلاعات آتی در گزارش سالانه شرکت هاست. برای اندازه گیری کمّیت و کیفیت افشای اطلاعات آتی شرکت ها از تحلیل محتوی استفاده شده است. در این پژوهش، واحد تحلیل محتوی تعداد جمله می باشد. بدین منظور گزارش هیات مدیره به مجمع 133 شرکت پذیرفته شده در بورس اوراق بهادار تهران در دوره زمانی 1391 الی 1397، مورد بررسی قرار گرفت. برای تجزیه و تحلیل یافته ها از نرم افزارهای اکسل و اس پی اس اس استفاده شده است. یافته های پژوهش نشان داد، بین سطح افشای اطلاعات آتی شرکت ها در صنایع مختلف تفاوت معنی داری دارد. بیشترین سطح افشای اطلاعات آتی متعلق به صنعت قند و شکر و کمترین سطح افشای اطلاعات آتی مربوط به صنعت ماشین آلات و تجهیزات بوده است. همچنین موضوع افشای اطلاعات آتی در گزارش هیات مدیره به مجمع شرکت ها تفاوت معنی داری دارد. بیشترین افشا در بخش اقلام سود و زیانی و کمترین افشا در بخش اقلام ترازنامه ای بوده است. در نهایت لحن افشای اطلاعات آتی در گزارش سالانه شرکت ها تفاوت معنی داری دارد. بیشترین افشا دارای لحن مثبت و کمترین افشا دارای لحن منفی بوده است.

کلیدواژه‌ها

عنوان مقاله [English]

Explanation of the quantitative and qualitative dimensions of forward-looking information disclosure in the annual reports of companies in Iran

نویسندگان [English]

  • neda aghaie motealeghi 1
  • Razieh Alikhani 2
  • mehdi maranjory 2
  • mahmood samadi largani 3
1 Ph.D. Student of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 Department of Accounting, chalous Branch, Islamic Azad University, chalous, Iran
3 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
چکیده [English]

The purpose of the present study is to explore qualitative and quantitative dimensions of the forward-looking information disclosure of the annual reports of the firms. Content analysis has been utilized to measure the quality and quantity of the firms’ forward-looking information. In this research, the unit of the content analysis is the number of sentences. For this reason, board of directors reports presented to 133 listed firms of Tehran stock exchange market during 2012 to 2018 was investigated. In order to analyze findings, Excel and SPSS were utilized. The results indicated that there is a significant difference between the levels of the disclosure in various industries. Industries of sugar and machinery and equipment had the highest and the lowest level of disclosure, respectively. Future information disclosure presented to the firm's board of directors has a significant difference. Profit and loss and balance sheet items had the highest and the lowest level of disclosure, respectively. In the end, the tone of the forward-looking information disclosure has significant difference in the annual reports of the firms. The highest and the lowest disclosures contain positive and negative tone, respectively.

کلیدواژه‌ها [English]

  • Forward-looking Information Disclosure
  • Quantitative Dimension
  • Qualitative Dimension

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