مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Information Journal Paper

Title

The proposed model of information disclosure quality in the framework of international financial reporting standards (according to IFRS standards) Background Theory

Pages

  465-479

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

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