A Model for Evaluating the Impacts of Qualitative Characteristics on the Usefulness of Financial Reporting
The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of in...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2015-04-01
|
| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115480_843b209dacfe47720621a78872c4cb09.pdf |