Review the quality of financial reporting based on the level of education of managers and employees of the company

Subject Areas :

محسن رشیدی ¹ , سهیلا شریف خفری ²

1 - استادیار گروه حسابداری دانشگاه لرستان
2 - دانشجوی دکترای حسابداری دانشگاه آزاد اسلامی واحد خمین

Received: 2022-06-14 Accepted : 2024-07-29 Published : 2024-09-30

Keywords: Keywords: Manager's education, Staff education, Quality of financial reporting,

Abstract :

 

Abstract

Transparency in the information provided can indicate the important role of the quality of managers and employees in identifying and controlling the ambiguities created in the company, so that employees and managers with higher education are more capable of providing information with less error and deviation. In this article, the purpose is to examine the quality of financial reporting based on the level of education of managers and employees of the company. In this study, in order to review and analyze the hypotheses, data related to 120 companies listed on the Tehran Stock Exchange for the period 2009 to 2019 were extracted and from the regression model of combined data by fixed and logistic effects to test hypotheses. Research has been used. The results of the first and second hypotheses of the research indicate that the education of the board of directors and employees has a positive and significant effect on the quality of financial reporting. Also, the results of the third hypothesis of the research show that the level of education of employees has a negative and significant effect on the quality of financial reporting based on management bias in forecasting profits. Finally, the results of the fourth hypothesis of the research indicate that the level of education of employees has a negative and significant effect on the quality of financial reporting based on the scope of earnings forecasting.

Keywords: Manager's education, Staff education, Quality of financial reporting

 

References:



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