Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)
Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assert...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2012-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1241_375834162569b3d56b24cd57dd530d45.pdf |