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فراترکیب اثرات پذیرش استانداردهای بینالمللی گزارشگری مالی بر متغیرهای بازار سرمایه | ||
پژوهش های تجربی حسابداری | ||
مقاله 3، دوره 14، شماره 2 - شماره پیاپی 52، تیر 1403، صفحه 67-120 اصل مقاله (1022.35 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2024.46265.3203 | ||
نویسندگان | ||
وحید احمدیان* 1؛ رقیه نامور2 | ||
1استادیار، گروه حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه تبریز، تبریز، ایران. | ||
2کارشناس ارشد مدیریت کسبوکار، دانشکدۀ اقتصاد، مدیریت و حسابداری، دانشگاه تبریز، تبریز، ایران | ||
چکیده | ||
هکارگیری استانداردهای بینالمللی گزارشگری مالی در سراسر جهان مورد توجه بسیاری از پژوهشها واقع شده است. در این میان، یک خط فکری، نحوۀ گزارشگری مالی و اثرات بازار سرمایه مرتبط با تغییر رویکرد حسابداری را بررسی میکند. نظر به اینکه مطالعات قبلی یافتههای متنوعی را گزارش میکنند، پژوهش حاضر فراترکیبی از مصادیق پذیرش استانداردهای بینالمللی گزارشگری مالی را بین سالهای 2007 تا 2023 (سپتامبر) شکل میدهد تا آثار آن را بر متغیرهای بازار سرمایه بسنجد و تشریح کند. یافتههای مطالعه که منتج از بررسی 109 مقاله چاپشده میباشد، نشان میدهند که اثرات پذیرش استانداردهای بینالمللی گزارشگری مالی، در 6 بُعد اصلی شامل راهبری شرکتی، شفافیت، تصمیمگیری مشارکتکنندگان بازار، کیفیت گزارشگری مالی، یکپارچهسازی بینالمللی بازارها، و متغیرهای بازار سهام قابل بحث است. در راستا، 18 مقولة فرعی، 81 مفهوم و 163 کد در ارتباط با پذیرش استانداردهای بینالمللی گزارشگری مالی در بازار سرمایه استخراج گردید. چارچوب مأخوذه مبنای نظری فراگیر و شواهد صریحی را برای اطلاعرسانی به ارزیابیهای سیاستگذاری و بررسیهای مربوط به گزارشگری مالی و اثرات ناشی از اتخاذ استانداردهای بینالمللی گزارشگری مالی در بستر بازار سرمایه فراهم میکند. بنابراین، نتایج حاصل از آن بر تأثیرات پذیرش استانداردهای بینالمللی گزارشگری مالی در سیستمهای مالی و حسابداری تأکید کرده و دادههایی را برای انعکاس پیامدهای آن در بازار سرمایه، ارائه میکند. | ||
کلیدواژهها | ||
پذیرش استانداردهای بینالمللی گزارشگری مالی؛ بازار سرمایه؛ متغیرهای مالی؛ پیامدهای اقتصادی؛ فراترکیب | ||
عنوان مقاله [English] | ||
Meta Synthesis of the International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables | ||
نویسندگان [English] | ||
Vahid Ahmadian1؛ Roghayeh Namvar2 | ||
11. Assistant Professor, Department of Economics, Management and Accounting, University of Tabriz, Tabriz, Iran | ||
2Master of Business Administration, Faculty of Economics, Management and Accounting, University of Tabriz, Tabriz, Iran | ||
چکیده [English] | ||
The application of IFRS around the world has been the focus of many researches. In the meantime, a line of thought examines the way of financial reporting and the effects of the capital market related to the change of the accounting approach. Considering that these studies report diverse findings, the current research forms a meta-synthesis of IFRS adoption cases between 2007 and 2023 (September) to measure and describe its effects on capital market variables. The findings of the study, which resulted from the review of 109 published articles, show that there are 6 main dimensions including corporate governance, transparency, market participants' decision-making, financial reporting quality, international integration of markets, and the stock market, 18 subcategories, 81 concepts and 163 codes related with the IFRS adoption in the capital market. The derived framework provides a comprehensive theoretical basis and clear evidence to inform policy evaluations and investigations related to financial reporting and the effects of IFRS adoption in the capital market context. Hence, the results emphasize the effects of IFRS adoption in financial and accounting systems and provide data to reflect its consequences in the capital market | ||
کلیدواژهها [English] | ||
IFRS Adoption, Capital Market, Financial Variables, Economic Implications, Meta-Synthesis | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
منابع
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