نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری دانشکده علوم مالی دانشگاه خوارزمی
2 گروه حسابداری،دانشکده علوم مالی،دانشگاه خوارزمی،تهران،ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study examines the moderating effect of managerial ability on the relationship between information technology (IT) expenditures and financial reporting quality. The study is motivated by the premise that IT investment alone may not be sufficient to improve financial reporting quality and that managerial ability may determine the effectiveness of IT resources. Using panel data from 126 firms listed on the Tehran Stock Exchange over the period 2013–2023, the sample was selected based on systematic elimination criteria. The required data were collected from financial statements and relevant financial databases. Diagnostic tests were conducted to assess the assumptions of the regression models, including normality, multicollinearity, autocorrelation, and heteroscedasticity. The results indicate that IT expenditures alone do not have a statistically significant effect on financial reporting quality. However, managerial ability positively and significantly moderates the relationship between IT expenditures and financial reporting quality, as evidenced by the positive and statistically significant interaction between IT expenditures and managerial ability. These findings suggest that the effectiveness of IT investment in improving financial reporting quality depends, at least in part, on managerial ability to effectively utilize IT resources. Therefore, investments in IT infrastructure should be accompanied by appropriate managerial capabilities to enhance the transparency and reliability of financial reporting.
کلیدواژهها [English]
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