Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Baharestan Jalal; Khanmohamadi Mohammad hamed; YAZDANI SHOHREH

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:2 (37) Page(s): 157-182

Download Full-Text

Persian Verion

View:

839

Download:

Cites:

Information Journal Paper

Title

Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process

Author(s)

Baharestan Jalal | Khanmohamadi Mohammad hamed | YAZDANI SHOHREH | Issue Writer Certificate

Keywords

Financial Reporting TransparencyQ1

AHP MethodQ1

Tehran Exchange Transparency IndexQ1

Bushman et al (2004) FrameworkQ1

S&P CriterionQ1

Abstract

Objective: In this research, different methods of measurement of reporting transparency are identified by reviewing the literature. The methods are ranked by applying the Analytical Hierarchy Process, (AHP). Method: The methods of measuring reporting transparency in this study are the Transparency Index in the Tehran Stock Exchange, TSE, the Bushman et al (2004) framework, and the S&P Criterion. A sample of 20 financial managers and experts was selected, and a questionnaire was distributed among them. Then, the experts' views were analyzed by Expert Choice software. Result: Findings indicate that among qualitative properties related to the measurement of reporting transparency, reliability is in the highest rank and timeliness and relevance in the next, respectively. Also, the final analysis showed that the Transparency Index in the TSE is ranked first, the Bushman et al (2004) framework is second, the S&P Criterion is third and earning quality is fourth. Conclusion: According to the results, it can be argued that based on the experts' view, the best method of measuring report transparency are the Transparency Index in the TSE the Bushman et al method (2004), and the S & P benchmark. It is due to the simplicity and easy availability of that benchmark, while other methods require more indicators and analyses.

Cites

No record.

References

No record.

Cite

APA: Copy

Baharestan, Jalal, Khanmohamadi, Mohammad hamed, & YAZDANI, SHOHREH. (2019). Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(2 (37) ), 157-182. SID. https://sid.ir/paper/163454/en

Vancouver: Copy

Baharestan Jalal, Khanmohamadi Mohammad hamed, YAZDANI SHOHREH. Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(2 (37) ):157-182. Available from: https://sid.ir/paper/163454/en

IEEE: Copy

Jalal Baharestan, Mohammad hamed Khanmohamadi, and SHOHREH YAZDANI, “Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 2 (37) , pp. 157–182, 2019, [Online]. Available: https://sid.ir/paper/163454/en

Related Journal Papers