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Information Journal Paper

Title

Identifying and Ranking Effective Financial Statements Quality Indexes Using Analytic Network Process

Pages

  144-167

Abstract

 The aim of this survey is identifying effective indexes of Financial Statements Quality for companies listed in Tehran Exchange and also ranking those indexes. To achieve this aim, firstly by studying research literature review and theoretical background and also expert interview, a collection of indexes related to quality of financial statements were identified and then by use of questionnaire and performing Fuzzy Delphi method we have identified those quality indexes which have expert consensus about their effect on quality of financial statements. After that by using confirmatory factor analysis, we recognize those indexes which have significant effect on quality of financial statements. Lastly by use of analytic network process we have measured the relative weight of each of those indexes about their effect on quality of financial statements. Results show that “ predictability value” , “ value-relevance of earning” and “ earning consistency” as indexes related to “ relevance” component and “ conservatism” , “ accruals quality” , “ earning smoothness” , “ closeness of earning to cash” and “ unbiasedness” as indexes related to “ faithful representation” component are significant effective financial reporting quality indexes. Results of analytic network process show that “ predictability value” and “ accruals quality” respectively with weight of 29% and 17% have the greatest effect on the quality of financial statements and other indexes are on the next priorities.

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    APA: Copy

    BLUE, GHASEM, BABAJANI, JAFAR, AMIRI, MAGHSOUD, & Davanipour, Iraj. (2020). Identifying and Ranking Effective Financial Statements Quality Indexes Using Analytic Network Process. JOURNAL OF SECURITIES EXCHANGE, 12(48 ), 144-167. SID. https://sid.ir/paper/401226/en

    Vancouver: Copy

    BLUE GHASEM, BABAJANI JAFAR, AMIRI MAGHSOUD, Davanipour Iraj. Identifying and Ranking Effective Financial Statements Quality Indexes Using Analytic Network Process. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2020;12(48 ):144-167. Available from: https://sid.ir/paper/401226/en

    IEEE: Copy

    GHASEM BLUE, JAFAR BABAJANI, MAGHSOUD AMIRI, and Iraj Davanipour, “Identifying and Ranking Effective Financial Statements Quality Indexes Using Analytic Network Process,” JOURNAL OF SECURITIES EXCHANGE, vol. 12, no. 48 , pp. 144–167, 2020, [Online]. Available: https://sid.ir/paper/401226/en

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