نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The presentation of the model of factors influencing the relationship between the type of financial narrative and the credibility of the content of financial reports outlines a dynamic framework. In this framework, the relationship is not linear but is shaped by a network of moderating, intervening, and contextual factors. This model demonstrates how variables such as corporate governance quality, new technologies, and stakeholder pressure alter the intensity and direction of the link between narrative content and report credibility. Finally, the model emphasizes the necessity of simultaneously considering internal and external factors alongside validation mechanisms to fully comprehend the trust formation process. The research method employed is field study and factor analysis. The statistical population consisted of individuals active in the accounting and auditing profession, and questionnaire data were collected in 2025. The research approach was mixed. Initially, using the Grounded Theory method through interviews and a review of prior research, the study variables were identified. The influential factors were then finalized using the Lavshe index. Subsequently, the research questions were analyzed via factor analysis, culminating in the presentation of the final model of influencing factors. The results indicated that financial narrative—comprising intra-organizational (company-inherent) factors, extra-organizational (environmental) factors, content factors, presentation structure, and the level of transparency—has a direct effect on the credibility of the content part of financial reports. This credibility encompasses corporate governance quality and supervisory structure, report content characteristics, external validation, contextual and behavioral factors, and technology and innovation in reporting. Other factors affecting the relationship between the type of financial narrative and content credibility include moderating factors, intervening factors, contextual factors, conceptual factors, source-based factors, and relationship moderators.
کلیدواژهها English
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