نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه علوم اقتصادی (نویسنده مسئول و طرف مکاتبات)
2 کارشناس ارشد حسابداری دانشگاه علوم اقتصادی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Financial reporting is the basis for economic decisions that affect the interests of the organization and the owners; however, there is a lack of research regarding the factors affecting the quality of financial information. Due to the importance of information, this study investigates the impact of intellectual capital on the financial information quality. Because in today's knowledge-based economy, intellectual capital accepted as major factor of generating sustainable competitive advantage and superior financial performance.
Data of intellectual capital and quality of financial information (QFI) was gathered for 94 firms in the Tehran stock exchange, over ten year period of 1380 to 1390. Structural equation modeling, PLS (Partial least square), was used to test the relationships hypothesized.
The result show that intellectual capital has significant effect on QFI and intellectual capital's components could explain 50% changes on QFI. Among of these components, structural capital efficiency has more effect on QFI. Human capital and physical capital classified in later degree. Furthermore organizations should pay more attention to intellectual capital that one of the powerful resource to improve their business performance, because prepare qualified financial reports lead to better decision made by users.
کلیدواژهها [English]
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