PurposeThe purpose of this research paper is to provide a model for reporting quality of financial information based on behavior of listed companies in Tehran Stock Exchange which is based on structural equation modeling approaches.Design/methodology/approachThis study uses applied research and postsemi experimental method of data collection in the field of proofing accounting research with deductive–inductive approach. The statistical population of this study includes the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) are measured by observable variables of myopia, opportunistic behavior and overconfidence of managers. Reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification.FindingsAfter insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches, structural equations modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality of financial information.Originality/valueAccountants have a critical and difficult responsibility of dealing with transactions and presenting them in the form of financial reports that can be used by interest groups to assess the performance of companies. This critical responsibility becomes meaningful when professional and ethical behaviors are the basis for disclosure of financial reporting. Based on the behavioral characteristics of disclosing financial reporting in emerging capital markets such as Iran, this study can be successful in developing new and theoretical literature in this field.
Background: Medical tourism as a money-making industry in the world has led to the increasing competition of countries to attract the maximum number of tourists. Considering the growing international competition in this field, in order to properly utilize the capabilities of Golestan province, this research was conducted with the aim of analysis and explaining the dimensions and components that promote and hinder the implementation of medical tourism policies in Golestan province. Methods: This research was conducted using the qualitative method based on the Grounded theory in 2020. Data collection was conducted through in-depth and semi-structured interviews. The research population included experts such as managers and faculty members of the university of medical sciences and public and private hospitals, managers and officials of the General Office of Cultural Heritage and Tourism, and travel agencies, doctors and nurses with at least 5 years of relevant work experience and expertise in the field of medical tourism. Purposive sampling was done and continued until data saturation. Finally, 13 people were interviewed. Data analysis was done simultaneously with data collection through Open, Axial and Selective coding and MaxQDA 2020 software. Results: The findings of the present study showed that the promoting and hindering factors for the implementation of medical tourism policies in Golestan province were categorized in the form of 263 codes, 65 concepts, 9 subcategories and 5 main categories. They consisted of climatic and environmental attractions, organizational architecture, policymaking system, capacity development and service quality and strategic management. Conclusion: Using the results of this study, the policymakers of medical tourism in Golestan province can predict the appropriate implementation instrument regarding the policy-making process to develop medical tourism, income and business in Golestan province.
Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help the theoretical development of improving the quality of auditors' professional judgments. The purpose of this study is to develop the effectiveness of auditing professional judgment based on the mindset of auditors. In this study, to identify the components (auditing professional judgment) and research propositions (themes of auditors' mindfulness), meta-synthesis analysis was used with the participation of 12 experts and experts in the field of accounting and financial management at the university level. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 18 auditors with work experience and a level of technical and specialized knowledge. The results showed that the statement of inferential mindfulness is the most influential theme of intuitive judgment in auditing, which can cause auditors to perform more effectively in professional judgment. This result suggests that inferential mindfulness is a factor in intuition in professional judgment.
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