نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکدۀ علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران

2 استادیار، گروه حسابداری، گروه حسابداری، دانشکدۀ علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران

3 دانشجوی دکتری، گروه حسابداری، دانشکدۀ علوم اقتصادی واداری، دانشگاه مازندران، بابلسر، ایران

چکیده

هدف: تغییر نیاز‌‌های اطلاعاتی استفاده‌‌کنندگان اطلاعات حسابداری موجب تغییر شکل و محتوای اطلاعاتی گزارش‌‌های حسابداری شده است. انتشار اطلاعات غیر مالی در کنار اطلاعات مالی و حرکت به سوی گزارشگری یکپارچه از نشانه‌‌های پذیرش این موضوع از سوی تدوین‌‌کنندگان استانداردهای حسابداری و مدیران واحدهای اقتصادی است؛ با این حال تغییرات در سیستم گزارشگری حسابداری بدون توجه به اثرات آن، عملی پرمخاطره است؛ از این رو هدف از پژوهش حاضر، بررسی تأثیر انتشار اطلاعات غیر مالی و استفاده از سیستم گزارشگری یکپارچه بر تصمیم‌‌گیری سرمایه‌‌گذاران است.
روش: این پژوهش از نوع توصیفی است و از منظر نتیجه، پژوهشی کاربردی به شمار می‌‌رود. داده‌‌های لازم ازطریق پرسشنامه با طراحی سه سناریو برای سه گروه مشابه جمع‌‌آوری شد. برای گروه اول، دوم و سوم به ترتیب 161، 137 و 124 پرسشنامه تکمیل و دریافت شد. در سناریوی اول فقط اطلاعات مالی، در سناریوی دوم، اطلاعات مالی و غیر مالی به‌‌صورت توامان و در سناریوی سوم اطلاعات سیستم گزارشگری یکپارچه ارائه شد. برای آزمون فرضیه‌‌های پژوهش نیز آزمون ویلکاکسون و من - وینتی استفاده شد.
نتایج: تصمیم‌‌گیری مبتنی‌‌بر اطلاعات مالی، موجب اتخاذ تصمیمی برای حداکثرکردن منافع سهامداران شده است؛ اما اگر اطلاعات غیر مالی نیز ارائه شود، سرمایه‌‌گذاران به اتخاذ تصمیمات پایداری تمایل پیدا می‌‌کنند. درنهایت، انتشار اطلاعات مالی و غیر مالی به‌‌صورت سنتی نیز تفاوتی با انتشار اطلاعات در گزارشگری یکپارچه ندارد. انتشار اطلاعات غیر مالی برای سرمایه‌‌گذاران اهمیت چشمگیری دارد و ممکن است تصمیمات سرمایه‌‌گذاران را تغییر دهد؛ با این حال تفاوتی در چگونگی انتشار این اطلاعات وجود ندارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Impacts of Non-Financial Information and Integrated Reporting Information on Decision-Making: Investment Behavior with an Empirical Approach

نویسندگان [English]

  • Yahya Kamyabi 1
  • Bahram Mohseni Maleki 2
  • Amir Javady nia 3

1 Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran

2 Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran

3 Ph. D. Candidate, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran

چکیده [English]

Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky. Therefore, the purpose of this study was to investigate the impacts of the dissemination of non-financial information and the use of an integrated reporting system on investor decision-making. The required data were collected through a questionnaire designed by 3 scenarios for 3 similar groups. In the 1st, 2nd, and 3rd scenarios, only financial information, simultaneous use of financial and non-financial information, and information of an integrated reporting system, were presented, respectively. Wilcoxon and Mann-Vinty tests were used to test the research hypotheses. The results showed that decision-making based on financial information led to a decision that maximized the shareholders’ interests, while the investors would tend to make sound decisions if non-financial information was also provided. Finally, disseminations of financial and non-financial information in the columns were no different from that of the information of the integrated reporting system.

کلیدواژه‌ها [English]

  • : integrated reporting system
  • Decision making
  • investment behavior
  • Investment Decision
منابع فارسی
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