The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting

The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting

This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital. In order to measure the financial reporting convergence towards integrated reporting, a checklist has been used which...

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Bibliographic Details
Main Authors: Hassan Badri Gamchi, Mohammad Hassani, Ahmad Yaghoobnezhad, Ehsan Rahmaninia
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2023-02-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
integrated reporting
financial reporting
agency costs
cost of capital
Online Access:https://qjma.atu.ac.ir/article_15507_bc3ccd0d248f1f14ba48d8e8bd9d320f.pdf

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