INVESTIGATING THE IMPACT OF IMPLEMENTING XBRL ON THE FINANCIAL ANALYSTS' BEHAVIOR IN IRAN USING STRUCTURAL EQUATIONS MODELING

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CHAVOSHI SEYED KAZEM; NOORI ROOHOLLAH; FALATOON NEJAD FARSHID

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Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2018 | Volume:6 | Issue:2 (21) Page(s): 99-119

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Title

INVESTIGATING THE IMPACT OF IMPLEMENTING XBRL ON THE FINANCIAL ANALYSTS' BEHAVIOR IN IRAN USING STRUCTURAL EQUATIONS MODELING

Author(s)

CHAVOSHI SEYED KAZEM | NOORI ROOHOLLAH | FALATOON NEJAD FARSHID | Issue Writer Certificate

Keywords

EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL)Q1

FINANCIAL ANALYSTS BEHAVIORQ1

FINANCIAL REPORTING QUALITYQ1

INFORMATION TRANSPARENCYQ1

INVESTMENT DECISION MAKING PROCESSQ1

Abstract

Inadequate and inefficient provision of information in the last three decades has resulted in some problems in global financial markets. As a result, XBRL international standard preparation was proposed as a solution for financial reporting to associante with international markets. Because of the cost concerns of implementing this standard, it is necessary to investigate its effects on different parts of countries` financial system to choose the best performance scenario via cost-benefit analysis. This paper investigates the impact of implementing extensible business reporting language (XBRL) on the financial analysts' behavior in Iran, by using AMOS software for Structural Equation Modeling. We analyzed 140 financial Analysts responses that were gathered via a questionnaire and found that XBRL has positive effects on financial analysts’ behaviors in the decision-making process, as follows: 1) Analysis behavior (78%), 2) search behavior (75%), 3) validation behavior (74%) and 4. behavioral biases (46%). Also the results of ANOVA show that analysts’ age and experience affecnts their decision making behaviors.

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APA: Copy

CHAVOSHI, SEYED KAZEM, NOORI, ROOHOLLAH, & FALATOON NEJAD, FARSHID. (2018). INVESTIGATING THE IMPACT OF IMPLEMENTING XBRL ON THE FINANCIAL ANALYSTS' BEHAVIOR IN IRAN USING STRUCTURAL EQUATIONS MODELING. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 6(2 (21) ), 99-119. SID. https://sid.ir/paper/245628/en

Vancouver: Copy

CHAVOSHI SEYED KAZEM, NOORI ROOHOLLAH, FALATOON NEJAD FARSHID. INVESTIGATING THE IMPACT OF IMPLEMENTING XBRL ON THE FINANCIAL ANALYSTS' BEHAVIOR IN IRAN USING STRUCTURAL EQUATIONS MODELING. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2018;6(2 (21) ):99-119. Available from: https://sid.ir/paper/245628/en

IEEE: Copy

SEYED KAZEM CHAVOSHI, ROOHOLLAH NOORI, and FARSHID FALATOON NEJAD, “INVESTIGATING THE IMPACT OF IMPLEMENTING XBRL ON THE FINANCIAL ANALYSTS' BEHAVIOR IN IRAN USING STRUCTURAL EQUATIONS MODELING,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 6, no. 2 (21) , pp. 99–119, 2018, [Online]. Available: https://sid.ir/paper/245628/en

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