The perception of financial reporting standards and its impact on financial behavior

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kor dordaei Aitak; SAEIDI PARVIZ

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Journal Paper

Paper Information

Journal: DECISIONS AND OPERATIONS RESEARCH Year:2019 | Volume:4 | Issue:Special Issue 1 Page(s): 15-28

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Information Journal Paper

Title

The perception of financial reporting standards and its impact on financial behavior

Author(s)

kor dordaei Aitak | SAEIDI PARVIZ | Issue Writer Certificate

Keywords

The role of accountants

Financial behavior

Professional judgment

Financial reporting

Economic decisions

Abstract

Understanding behavioral accounting has a lot to do with studying human aspects of finance. This is because the research focuses on users of financial reports and their characteristics often assumes that financial information is in impartial, non-discriminatory and worthless. However, the information that investors and stakeholders in the capital market use to make Economic decisions are provided by accountants who use their Professional judgments when interpreting and applying accounting standards. The purpose of this paper is to examine the effect of accounting role on Financial behavior. A questionnaire was used to infer the research hypotheses. This questionnaire was distributed among 288 investors in 1396. The main hypothesis of the relationship between the perception of accounting standards and Financial behavior was investigated. Findings show that there is a positive and significant relationship between the perception of accounting standards and Financial behavior.

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APA: Copy

kor dordaei, Aitak, & SAEIDI, PARVIZ. (2019). The perception of financial reporting standards and its impact on financial behavior. DECISIONS AND OPERATIONS RESEARCH, 4(Special Issue 1 ), 15-28. SID. https://sid.ir/paper/268872/en

Vancouver: Copy

kor dordaei Aitak, SAEIDI PARVIZ. The perception of financial reporting standards and its impact on financial behavior. DECISIONS AND OPERATIONS RESEARCH[Internet]. 2019;4(Special Issue 1 ):15-28. Available from: https://sid.ir/paper/268872/en

IEEE: Copy

Aitak kor dordaei, and PARVIZ SAEIDI, “The perception of financial reporting standards and its impact on financial behavior,” DECISIONS AND OPERATIONS RESEARCH, vol. 4, no. Special Issue 1 , pp. 15–28, 2019, [Online]. Available: https://sid.ir/paper/268872/en

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