Factors Affecting the Transparency of Financial Information in the Insurance Industry

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.

Nematolahi Amirreza; DARABI ROYA; SARRAF FATEMEH; Nouri fard Yadollah

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2019 | Volume:12 | Issue:42 Page(s): 89-102

Download Full-Text

Persian Verion

View:

932

Download:

Cites:

Information Journal Paper

Title

Factors Affecting the Transparency of Financial Information in the Insurance Industry

Author(s)

Nematolahi Amirreza | DARABI ROYA | SARRAF FATEMEH | Nouri fard Yadollah | Issue Writer Certificate

Keywords

TransparencyQ2

Insurance IndustryQ1

Financial RatiosQ2

Disclosure of InformationQ1

Transparency of Financial InformationQ2

Abstract

There are many factors in the Transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in Transparency of financial information because of, insurance accounting specific nature. The purpose of this study was to investigate the effective relationship between financial insurance factors and financial information Transparency of the Insurance Industry. To determine the final financial components of insurance, experts of the Insurance Industry were consulted and a researcher-made questionnaire was used to collect data. The research sample consisted of 151 managers and experts in the Insurance Industry selected by random sampling method. The realm of this research is 2017 and city of Tehran. One-sample t-test was used to analyze the data in a small phase. The results indicate that financial insurance factors have a meaningful relationship with the Transparency of financial information in the Insurance Industry, but violations were also found in the research components. The results of the ranking showed that the disclosure of leverage ratios and deferred loss accounts has the highest degree of significance.

Cites

No record.

References

No record.

Cite

APA: Copy

Nematolahi, Amirreza, DARABI, ROYA, SARRAF, FATEMEH, & Nouri fard, Yadollah. (2019). Factors Affecting the Transparency of Financial Information in the Insurance Industry. MANAGEMENT ACCOUNTING, 12(42 ), 89-102. SID. https://sid.ir/paper/198792/en

Vancouver: Copy

Nematolahi Amirreza, DARABI ROYA, SARRAF FATEMEH, Nouri fard Yadollah. Factors Affecting the Transparency of Financial Information in the Insurance Industry. MANAGEMENT ACCOUNTING[Internet]. 2019;12(42 ):89-102. Available from: https://sid.ir/paper/198792/en

IEEE: Copy

Amirreza Nematolahi, ROYA DARABI, FATEMEH SARRAF, and Yadollah Nouri fard, “Factors Affecting the Transparency of Financial Information in the Insurance Industry,” MANAGEMENT ACCOUNTING, vol. 12, no. 42 , pp. 89–102, 2019, [Online]. Available: https://sid.ir/paper/198792/en

Related Journal Papers