تأثیر اتخاذ استانداردهای بین‌المللی گزارشگری مالی بر قابلیت مقایسۀ گزارشگری مالی: شواهد فراتحلیلی
الموضوعات : حسابداری مدیریت
وحید احمدیان
1
,
میثم حامدی
2
,
رقیه نامور
3
1 - استادیار، گروه حسابداری، دانشکدۀ اقتصاد، مدیریت و حسابداری، دانشگاه تبریز، تبریز، ایران (نویسنده مسئول)
2 - دانش آموخته کارشناسی ارشد مدیریت مالی، دانشگاه امام صادق (ع)، تهران، ایران
3 - دانش آموخته کارشناسی ارشد مدیریت کسب و کار، دانشگاه تبریز، تبریز، ایران
الکلمات المفتاحية: استانداردهای بین‌المللی گزارشگ, قابلیت مقایسۀ گزارشگری مالی, فراتحلیل, فرارگرسیون, ساختار قانونی کشورها,
ملخص المقالة :
تدوین استانداردهای بین‌المللی گزارشگری مالی (IFRS) با این هدف صورت گرفت که از مجرای افزایش قابلیت مقایسۀ گزارشگری مالی، مشارکت کنندگان بازار را قادر به تصمیم گیری های بهتر اقتصادی سازد و کارایی بازار سرمایه را بهبود بخشد. اما پس از بیش از یک دهه پژوهش در خصوص اثرات اتخاذ این استانداردها، هنوز نتیجه گیری قطعی در خصوص میزان دستیابی به این هدف وجود ندارد و مطالعات تجربی، نتایج متناقضی را گزارش می‌کنند. به منظور کسب شواهد عینی در خصوص اثرات واقعی پذیرش استانداردهای بین‌المللی گزارشگری مالی (IFRS) براساس تجربه کشورهایی که این استانداردها را پذیرفته اند، در این پژوهش، تحلیلی جامعی از مطالعاتی که به بررسی اثرات پذیرش استانداردهای بین‌المللی گزارشگری مالی (IFRS) بر قابلیت مقایسۀ گزارشگری مالی پرداخته اند صورت گرفته است. بر مبنای تجزیه و تحلیل 243 مشاهده، با نمونۀ مستقل 2.544.582 شرکت- سال، نتایج فراتحلیل و فرارگرسیون حاکی از آن است که پذیرش استانداردهای بین المللی گزارشگری مالی (IFRS)، به طور کلی تأثیر مثبت و معناداری بر قابلیت مقایسۀ گزارشگری مالی داشته است، اما اندازۀ اثر اتخاذ این استانداردها، به عوامل متعددی مانند شیوۀ پذیرش اجباری یا داوطلبانه، ساختار قانونی کشورها و ضمانت اجرایی حسابداری و حسابرسی کشورهای مورد بررسی بستگی دارد.
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