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:: year 12, Issue 46 (2020) ::
quarterly financial accounting journal 2020, 12(46): 155-127 Back to browse issues page
Identifying the drivers affecting the future of corporate reporting in Iran
Jafar Babajani 1, Javad Shekarkhah1, Soroush Ghazinoori1, Morteza Adlzdeh1
1- Allameh Tabataba'i University
Abstract:   (547 Views)
Corporate reporting in the general sense refers to all communication routes between companies and stakeholders. In recent years, there has been growing concern about the inadequacy of traditional corporate reporting. This makes it necessary to examine the factors influencing the future of corporate reporting. Therefore, the purpose of this study is to identify the drivers affecting the future of corporate reporting in Iran. For the first time in Iran, this study has identified the drivers affecting the future of corporate reporting and has identified a list of factors affecting this area in 6 categories. For this purpose, in the first stage, in order to identify the list of drivers, the qualitative research method and semi-constructed interviews with experts in the field of corporate reporting were used. In the second stage, fuzzy Delphi analysis is used to investigate the existence or non-existence of consensus on important drivers. As a result of the first phase of the study, a total of 52 drivers were identified. In the second stage, after performing two phased Delphi stages, the experts reached a consensus on 37 drivers. Drivers such as increasing small shareholders, capital market development, privatization of property, increasing competition, increasing the role of regulators, demanding transparency and pressure from public opinion, entering the global economy and adopting international financial reporting standards were the most consensus among experts.
Keywords: Corporate reporting, Future Study, Drivers, Fuzzy Delphi
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Type of Study: Research | Subject: Special
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Babajani J, Shekarkhah J, Ghazinoori S, Adlzdeh M. Identifying the drivers affecting the future of corporate reporting in Iran. quarterly financial accounting journal. 2020; 12 (46) :155-127
URL: http://qfaj.ir/article-1-2187-en.html


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year 12, Issue 46 (2020) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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