THE IMPACT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF INFORMATION DISCLOSURE (TIMELINESS AND RELIABILITY)

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FAKHARI HOSSIEN; MOHAMMADI JAVAD

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:3 Page(s): 393-414

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Information Journal Paper

Title

THE IMPACT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF INFORMATION DISCLOSURE (TIMELINESS AND RELIABILITY)

Author(s)

FAKHARI HOSSIEN | MOHAMMADI JAVAD | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

DISCLOSUREQ2

ORGANIZATIONAL CULTUREQ1

RELIABILITYQ2

TIMELINESSQ2

Abstract

Information DISCLOSURE and quality of its presentation is affected by a lot of environmental and organizational factors among which ORGANIZATIONAL CULTURE is accounted as one of the most important ones.Responsible organization culture creates a dynamic information environment and promotes the quality of information DISCLOSURE. Accordingly, the aim of this study is to evaluate the impact of ORGANIZATIONAL CULTURE on DISCLOSURE QUALITY (timeliness and RELIABILITY). For this purpose, information of the ORGANIZATIONAL CULTURE of companies listed on the stock exchange in 1393, through a Denison ORGANIZATIONAL CULTURE questionnaire has been collected, and has been studied with the Score of DISCLOSURE QUALITY that is announced by the Securities and Exchange Organization. The results show that some aspects of ORGANIZATIONAL CULTURE (adaptability and mission) have an impact on DISCLOSURE QUALITY. While, there is no relationship between involvement, versatility and quality of information DISCLOSURE and its indicators. These results can be beneficial to top managers in how to make organization' s policies and improving the implementation of accountability procedures, and ultimately lead to increase in the transparency of companies' information.

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APA: Copy

FAKHARI, HOSSIEN, & MOHAMMADI, JAVAD. (2016). THE IMPACT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF INFORMATION DISCLOSURE (TIMELINESS AND RELIABILITY). THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(3 ), 393-414. SID. https://sid.ir/paper/8016/en

Vancouver: Copy

FAKHARI HOSSIEN, MOHAMMADI JAVAD. THE IMPACT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF INFORMATION DISCLOSURE (TIMELINESS AND RELIABILITY). THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(3 ):393-414. Available from: https://sid.ir/paper/8016/en

IEEE: Copy

HOSSIEN FAKHARI, and JAVAD MOHAMMADI, “THE IMPACT OF ORGANIZATIONAL CULTURE ON THE QUALITY OF INFORMATION DISCLOSURE (TIMELINESS AND RELIABILITY),” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 3 , pp. 393–414, 2016, [Online]. Available: https://sid.ir/paper/8016/en

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