آزمون محدودیت‌های حاکم بر ویژگی‌های کیفی اطلاعات حسابداری: شواهدی از بورس اوراق بهادار تهران

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکدۀ اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران

2 کارشناس‎ارشد حسابداری، دانشکدۀ اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران

چکیده

در این پژوهش برخی باور­های مبتنی بر مفاهیم نظری حسابداری، از جمله رابطۀ متناقض بین ویژگی­های کیفی مربوط‎بودن و قابلیت اتکا و قابلیت اتکا و به­موقع‎بودن آزمایش می‎شود. برای آزمون فرضیه ­های پژوهش، آزمون‌های آماری تی‌استیودنت اجرا شده است. با بررسی 100 شرکت پذیرفته‎شده در بورس اوراق بهادار تهران طی سال­های 1389 - 1379، نتایج حاکی از آن است که شرکت­هایی که اطلاعات قابل ­اتکاتری ارائه می­کنند، میزان مربوط‎بودن اطلاعاتشان بیشتر است. همچنین شرکت­هایی که اطلاعات خود را به‌موقع­تر منتشر می‎کنند، اطلاعاتشان مربوط­تر است. از یافته­های دیگر این پژوهش می‎توان به همبستگی مثبت بین ویژگی‌های قابلیت اتکا و به‌موقع‌بودن اشاره کرد. به بیان دیگر، شرکت‎هایی که اطلاعات به‌موقع‌تری ارائه می‌کنند، اطلاعاتشان قابل ‌اتکاتر است و شرکت‎هایی که اطلاعات قابل ‌اتکاتری ارائه می‌کنند اطلاعاتشان به­موقع­تر­ است.

کلیدواژه‌ها


عنوان مقاله [English]

The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange

نویسندگان [English]

  • Shokrolah Khajavi 1
  • Zahra Najafi 2
1 Associate Professor in Accounting, Faculty of Economic, Management and Social Sciences, Shiraz University, Shiraz, Iran
2 MA in Accounting, Faculty of Economic, Management and Social Sciences, Shiraz University, Shiraz, Iran
چکیده [English]

In this research, some beliefs on the theoretical concepts of accounting, such as the trade off between the qualitative characteristics of relevancy and reliability, and reliability and timeliness have been tested. For testing research hypotheses, T-student test has been used. The results of investigating 100 firms listed on Tehran Stock Exchange during the years 2001-2011, suggest that companies which offer more reliable information, have higher level of relevancy. Also, companies which offer more timely information, have higher level of relevancy. Some other results of this research show the positive relation between reliable and timeliness characteristics. In other words, companies which offer more timely information have more reliable information and companies with more reliable information have more timelyinformation.

کلیدواژه‌ها [English]

  • qualitative characteristics of information
  • relevancy
  • reliability
  • timeliness
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