Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms

Document Type : Original Article

Authors
mohsen faniani 1
Mohammadreza Vatanparast 2
Keyhan Azadi 3
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
10.22034/jmaak.2025.23938
Abstract
High-quality accounting information has always been one of the main columns of financial markets because resources are allocated efficiently through the correct dissemination of information. So is a pre-requisite for well functioning capital markets and economy as a whole and as such should be of importance to investors, companies and accounting standard setters. The importance of accounting information stems from reducing the state of uncertainty and increasing the level of confidence of the decision-maker, especially during critical times such as financial crises. Thus, the purpose of this research is to test the level of accounting information quality during the financial crisis by the method of meta-heuristic algorithms. For this purpose, the data of 86 companies admitted to the Tehran Stock Exchange were analyzed using the particle aggregation optimization algorithm. The findings of the research show that the optimal level of accounting information quality of companies Decrease during the financial crisis.
Keywords
Accounting Information Quality
Financial crisis
meta-heuristic Algorithms
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