A SURVEY OF ENHANCED BUSINESS REPORTING MODELS FOR DECISION-MAKING OF USERS FROM FINANCIAL REPORTS IN PETROCHEMICAL INDUSTRIES

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MORADZADEH FARD MAHDI; ASLANI LOHESARA MORTEZA

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:5 Page(s): 175-199

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Title

A SURVEY OF ENHANCED BUSINESS REPORTING MODELS FOR DECISION-MAKING OF USERS FROM FINANCIAL REPORTS IN PETROCHEMICAL INDUSTRIES

Author(s)

MORADZADEH FARD MAHDI | ASLANI LOHESARA MORTEZA | Issue Writer Certificate

Keywords

ENHANCED BUSINESS REPORTINGQ3

EFFECTIVNESQ1

USER OF FINANCIAL REPORTINGQ3

Abstract

Having little time and opportunity for decision-making and considering the significant role of timely information in decision-making and the necessity of nonfinancial key information for achieving the economic firm value, an improved framework for commercial reporting of information can help the users in decision-making; and this help and assistance is achieved through a forward look at the future, valuating based on the market value and with a financial and nonfinancial view, decreasing the time and cost of gathering and providing information, and improving clearness and transparency in commercial reporting. The present research is to study, based on this same aim, and examines the main theories of this research, that is lacking sufficient recognition of improved commercial reporting model, and having more effectiveness compared to the currently used model. The research method is comparative-inductive. As a matter of fact, by examining the theoretical base and fundamentals, the theories are formed (comparative method), and then by gathering and collecting the information through questionnaire and statistical analysis of data, the theories are tested (inductive method). For the statistical analysis which has been mentioned in form of Lickert five-order scale, the Student T-test is applied in the 95 percent confidence level. The obtained results show that “the accounting society’s lack of recognition of the reporting model (EBR) has resulted in applying this model, and the (EBR) reporting model can better help the users in making economic decisions compared to the currently used reporting model.”

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APA: Copy

MORADZADEH FARD, MAHDI, & ASLANI LOHESARA, MORTEZA. (2010). A SURVEY OF ENHANCED BUSINESS REPORTING MODELS FOR DECISION-MAKING OF USERS FROM FINANCIAL REPORTS IN PETROCHEMICAL INDUSTRIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(5), 175-199. SID. https://sid.ir/paper/198016/en

Vancouver: Copy

MORADZADEH FARD MAHDI, ASLANI LOHESARA MORTEZA. A SURVEY OF ENHANCED BUSINESS REPORTING MODELS FOR DECISION-MAKING OF USERS FROM FINANCIAL REPORTS IN PETROCHEMICAL INDUSTRIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(5):175-199. Available from: https://sid.ir/paper/198016/en

IEEE: Copy

MAHDI MORADZADEH FARD, and MORTEZA ASLANI LOHESARA, “A SURVEY OF ENHANCED BUSINESS REPORTING MODELS FOR DECISION-MAKING OF USERS FROM FINANCIAL REPORTS IN PETROCHEMICAL INDUSTRIES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 5, pp. 175–199, 2010, [Online]. Available: https://sid.ir/paper/198016/en

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