The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis
Subject Areas : financial reporting quality
Fatemeh Moridi
1
(Ph.D. Candidate, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.)
Rezvan Hejazi
2
(Professor of Accounting, Faculty of management and financial sciences of Khatam University, Tehran, Iran)
Mohammad Hosein Ranjbar
3
(Associate Professor, Department of Accounting and Financial Management, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran)
Hamid Reza Vakilifard
4
(Associate Professor, Department of Accounting and Financial Management, Tehran Science and Research Unit, Islamic Azad University, Tehran, Iran)
Keywords: Information, Assessment, Grounded Theory, Financial statement, Message Conveying,
Abstract :
Financial statements have been prepared in same form for a long time, which has led to some criticism. Therefore, the current research seeks to provide a model to examine the proposed changes in financial statements using grounded theory. After literature review and framework determination, a semi-structured interview with university professors, accountants, auditors, and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. The data collection process was done by studying the research literature, interviewing, and referring to new sources. Data analysis was based on open, axial, and selective coding of Strauss and Carbin's grounded theory approach and a paradigm was formed. The Axial category is “tests”, which was influenced by inputs including causal conditions (including points, do, don'ts), contextual conditions (including tests and subjects) and interfering conditions (including functional, individual), causing different strategies (including time, emotions, confidence, effectiveness) and consequences (including time, emotions, confidence, effectiveness). The features of the new financial statements, the conditions of the tests and subjects, and the control variables are the inputs of this model. Conducting the test follows the reaction of the participants, which will be quantitatively expressed through valid scales. These outcomes include "feelings", "confidence", "efficiency" and "effectiveness".
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