CRITICAL REVIEW OF QUALITY OF FINANCIAL REPORTING RESEARCHES AND INFORMATION-UNCERTAINTY BASED THEORY OF QUALITY

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.

ETEMADI H.; RAHMANI A.; AZAR A.; HESARZADEH R.

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:5 | Issue:15 Page(s): 1-18

Download Full-Text

Persian Verion

View:

1,537

Download:

Cites:

Information Journal Paper

Title

CRITICAL REVIEW OF QUALITY OF FINANCIAL REPORTING RESEARCHES AND INFORMATION-UNCERTAINTY BASED THEORY OF QUALITY

Author(s)

ETEMADI H. | RAHMANI A. | AZAR A. | HESARZADEH R. | Issue Writer Certificate

Keywords

QUALITY OF FINANCIAL REPORTINGQ2

THEORYQ2

CRITIQUEQ2

UNCERTAINTYQ2

Abstract

Despite the substantial advancement in the QUALITY OF FINANCIAL REPORTING (QFR) researches, the present survey puts forward some basic problems that cause some vagueness in QFR researches. Our evidences indicate the problems are rooted in the lake of a common appropriate definition and not sufficient concentration on the concepts of QFR and latent construct of the conventional QFR measures. Moreover, even the two theories of QFR, we think are significant and relatively inclusive, are faced with some limitations, ambiguities and criticisms. This paper, Refining the problematic presumptions underlied the QFR researches and shifting from the specific decision oriented to the information nature oriented approach, designs the information-uncrtainty based THEORY of QFR and introduces a new definition of QFR. In addition, the THEORY makes clear why former researches reach no single and consensus conclusion on what QFR is.

Cites

MODELING OF MINIMIZING UNCERTAINTY BASED ON ACCOUNTING DATA QUALITY PROXIES

References

Cite

APA: Copy

ETEMADI, H., RAHMANI, A., AZAR, A., & HESARZADEH, R.. (2013). CRITICAL REVIEW OF QUALITY OF FINANCIAL REPORTING RESEARCHES AND INFORMATION-UNCERTAINTY BASED THEORY OF QUALITY. MANAGEMENT ACCOUNTING, 5(15), 1-18. SID. https://sid.ir/paper/198740/en

Vancouver: Copy

ETEMADI H., RAHMANI A., AZAR A., HESARZADEH R.. CRITICAL REVIEW OF QUALITY OF FINANCIAL REPORTING RESEARCHES AND INFORMATION-UNCERTAINTY BASED THEORY OF QUALITY. MANAGEMENT ACCOUNTING[Internet]. 2013;5(15):1-18. Available from: https://sid.ir/paper/198740/en

IEEE: Copy

H. ETEMADI, A. RAHMANI, A. AZAR, and R. HESARZADEH, “CRITICAL REVIEW OF QUALITY OF FINANCIAL REPORTING RESEARCHES AND INFORMATION-UNCERTAINTY BASED THEORY OF QUALITY,” MANAGEMENT ACCOUNTING, vol. 5, no. 15, pp. 1–18, 2013, [Online]. Available: https://sid.ir/paper/198740/en

Related Journal Papers