ASYMMETRIC INFORMATION GAP ANALYSIS AND THE IMPORTANCE OF QUALITY OF ACCOUNTING INFORMATION BETWEEN PREPARERS AND USERS OF INFORMATION

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NIKOOMARAM HASHEM; ANSARI JAVAD

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

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2012 | Volume:2 | Issue:4 Page(s): 1-30

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Information Journal Paper

Title

ASYMMETRIC INFORMATION GAP ANALYSIS AND THE IMPORTANCE OF QUALITY OF ACCOUNTING INFORMATION BETWEEN PREPARERS AND USERS OF INFORMATION

Author(s)

NIKOOMARAM HASHEM | ANSARI JAVAD | Issue Writer Certificate

Keywords

QUALITATIVE CHARACTERISTIC OF DATA ASYMMETRIES OF INFORMATIONQ2

RELEVANCEQ2

RELIABILITYQ3

Abstract

An accountant as an information preparer is executive of information revealing in which has establisher kind of compromise and credits and debits between relevant and reliable information and accountant must try to present those reports fulfilling consumers informational needs. For avoiding inaccurate selection, accountant must find out priorities that consumers believe in these characteristics. In this research, two hypotheses have been proposed and necessary information for testing of these hypotheses has been collected via questionnaire from typical persons of consumers (Principals of creditors shareholders) and producers (Accountants). In this research two tests named, Lamen-Vitini and Fridman have been used. Present results of this research shows that difference in importance of qualitative characteristic of information between every consumers and producers. has proved %99 by means of Lamen-Vitini test and this result means beginning of these differences analysis and also in importance of qualitative of information consumers decisions, by means of Fridman test, %99 in reliance range showed this difference. So by this spectral test of consumers priorities in qualitative characteristics of information, we can use that result when a information producer prepares some information for the particular consumer or can not select among two or more qualitative characteristics of information.

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APA: Copy

NIKOOMARAM, HASHEM, & ANSARI, JAVAD. (2012). ASYMMETRIC INFORMATION GAP ANALYSIS AND THE IMPORTANCE OF QUALITY OF ACCOUNTING INFORMATION BETWEEN PREPARERS AND USERS OF INFORMATION. QUANTITATIVE RESEARCHES IN MANAGEMENT, 2(4), 1-30. SID. https://sid.ir/paper/192008/en

Vancouver: Copy

NIKOOMARAM HASHEM, ANSARI JAVAD. ASYMMETRIC INFORMATION GAP ANALYSIS AND THE IMPORTANCE OF QUALITY OF ACCOUNTING INFORMATION BETWEEN PREPARERS AND USERS OF INFORMATION. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2012;2(4):1-30. Available from: https://sid.ir/paper/192008/en

IEEE: Copy

HASHEM NIKOOMARAM, and JAVAD ANSARI, “ASYMMETRIC INFORMATION GAP ANALYSIS AND THE IMPORTANCE OF QUALITY OF ACCOUNTING INFORMATION BETWEEN PREPARERS AND USERS OF INFORMATION,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 2, no. 4, pp. 1–30, 2012, [Online]. Available: https://sid.ir/paper/192008/en

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