نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
2 گروه حسابداری، دانشگاه تربیت مدرس، تهران؛ ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The present study was developed with the aim of designing and validating a conceptual model to explain institutional investors' perception of disclosed accounting information. In terms of data collection method, this study is classified as a descriptive-survey and non-experimental research with a cross-sectional design. In the qualitative part, the participants included academic experts in the field of financial management and accounting as well as senior managers and analysts of stock exchange brokerage companies who were selected through purposive sampling and theoretical saturation was achieved with 12 interviews. The quantitative part of the research was also followed with the statistical population of managers and experts of brokerage companies. Based on the calculation of effect size and test power, the sample size was determined as 143 people and the simple random sampling method was used. The qualitative part data was collected through semi-structured interviews and analyzed using the content analysis method and Maxqda software. In the quantitative part, a structured questionnaire was used and the data were analyzed using the partial least squares method in Smart PLS software. The results obtained indicate that the components of "information disclosure rules", "disclosure functions" and "accounting disclosure challenges" significantly affect the "institutional" and "socio-environmental" dimensions. In the next layers of the model, the "cognitive" and "informational" dimensions act as prerequisites affecting the "emotional" and "behavioral" dimensions. Finally, these cognitive, emotional and behavioral changes lead to the emergence of actions related to "financial disclosure" and "non-financial disclosure" in the behavior of institutional investors.
کلیدواژهها [English]
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