The quality of financial reporting with a theoretical approach and based on a comprehensive conceptual framework: From the perspective of adjusted Structuration theory
Improving the quality of financial reporting is one of the effective factors to approach an efficient capital market and optimal capital allocation, the present research tries to explain the quality of financial reporting from the perspective of adjusted structuration theory. The adjusted structurat...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2023-02-01
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| Series: | مطالعات تجربی حسابداری مالی |
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| Online Access: | https://qjma.atu.ac.ir/article_15640_c59ef9ca2ef22b7e6a3c61beeed419dd.pdf |