Proposed model of information disclosure quality within the framework of International Financial Reporting Standards (in accordance with IFRS standards) with background theory

Document Type : Original Article

Authors
leila salari 1
Faegh ahmadi 2
Bijan Abedini 3
Mohammad Hossein Ranjbar 4
1 PhD student, accounting department, Qeshm branch, Islamic Azad University, Qeshm, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Humanities, Qeshm Branch, Islamic Azad University, Qeshm, Iran
3 Assistant Professor of Accounting Department, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
4 Associate Professor, Department of Accounting and Financial Management,Faculty of Humanities,Bandar Abbas Branch,Islamic Azad University,Bandar Abbas,Iran
Abstract
the capital market, investors, who are the main user of financial statements, tend to invest in companies that have the necessary performance in terms of performance, and on the other hand, to reduce the associated uncertainty. Provide quality reports and clear information on the return on their investments; Therefore, efforts to improve performance and increase transparency in financial reporting are among the necessities of attracting investors to the capital market. The purpose of this study is to present a proposed model of information disclosure quality in the framework of International Financial Reporting Standards (in accordance with IFRS standards) with a background theory. This research is considered as a methodological research, as a combined research method and in terms of the subject as an applied research. In the design section, the research method is descriptive-survey. Also, this research is an inductive and exploratory-applied study. The results showed that one reason for using the paradigm model of contextual theory in this research is the paradigm model including "categories", "causal conditions", "contextual conditions", "intervening conditions", "strategies" and "consequences".
Keywords: Information Disclosure Quality, International Financial Reporting Standards, IFRS Standards
Keywords
کلمات کلیدی: کیفیت افشاء اطلاعات
استانداردهای گزارشگری مالی بین المللی
استانداردهای IFRS
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