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Information Journal Paper

Title

Necessity to Promote Disclosure and Development of Financial Reports in the Context of Islamic Economics

Pages

  217-249

Abstract

 Conventional financial reporting does not include all that can be used to properly assess the ethical, religious, and Social Responsibilities of a business entity. This study examines the need to improve the level of financial reporting from the perspective of Professional and Academic Experts. The research method in this study is combination (qualitative and quantitative). In the qualitative section by use of the Content Analysis Method, based on the results of previous researches, the necessity of improving the level of financial reporting in line with Objectives of the Islamic Accounting and Shari'a Principles has been explained. In the quantitative section, by using the questionnaire, the viewpoints of 73 Financial Experts were obtained and analyzed by SPSS software. This research was conducted in 2018. The Statistical Population has been Faculty Members of the Universities, Official Accountants and Senior Experts of Tehran Stock Exchange. The Results showed that there was consensus among Professional and Academic Experts on the "Insufficient Disclosure Level in Conventional Reporting and the Necessity to Promote it in Line with the Islamic Accounting Goals". Based on these results, Some content and Form Changes have been suggested in the Financial Statements.

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  • Cite

    APA: Copy

    Hosseiniol Asl, Mohsen, & JAHANSHAD, AZITA. (2020). Necessity to Promote Disclosure and Development of Financial Reports in the Context of Islamic Economics. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(44 ), 217-249. SID. https://sid.ir/paper/198206/en

    Vancouver: Copy

    Hosseiniol Asl Mohsen, JAHANSHAD AZITA. Necessity to Promote Disclosure and Development of Financial Reports in the Context of Islamic Economics. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;11(44 ):217-249. Available from: https://sid.ir/paper/198206/en

    IEEE: Copy

    Mohsen Hosseiniol Asl, and AZITA JAHANSHAD, “Necessity to Promote Disclosure and Development of Financial Reports in the Context of Islamic Economics,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 44 , pp. 217–249, 2020, [Online]. Available: https://sid.ir/paper/198206/en

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