تأثیر اتخاذ استانداردهای بین‌المللی گزارشگری مالی بر قابلیت مقایسۀ گزارشگری مالی: شواهد فراتحلیلی
محورهای موضوعی : حسابداری مدیریت
وحید احمدیان
1
(استادیار، گروه حسابداری، دانشکدۀ اقتصاد، مدیریت و حسابداری، دانشگاه تبریز، تبریز، ایران (نویسنده مسئول))
میثم حامدی
2
(دانش آموخته کارشناسی ارشد مدیریت مالی، دانشگاه امام صادق (ع)، تهران، ایران)
رقیه نامور
3
(دانش آموخته کارشناسی ارشد مدیریت کسب و کار، دانشگاه تبریز، تبریز، ایران)
کلید واژه: استانداردهای بین‌المللی گزارشگ, قابلیت مقایسۀ گزارشگری مالی, فراتحلیل, فرارگرسیون, ساختار قانونی کشورها,
چکیده مقاله :
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.
International Financial Reporting Standards (IFRS) were developed with the aim of increasing the comparability of financial reporting, enabling market participants to make better economic decisions and improving the efficiency of the capital market. But after more than a decade of research on the effects of adopting these standards, there is still no definite conclusion about the extent of achieving this goal, and experimental studies report contradictory results. In order to obtain objective evidence regarding the real effects of adopting International Financial Reporting Standards (IFRS) based on the experience of countries that have adopted these standards, in this research, a comprehensive analysis of studies that examine the effects of adopting International Financial Reporting Standards (IFRS) on comparability Financial reporting has been done. Based on the analysis of 243 observations, with an independent sample of 2,544,582 company-years, meta-analysis and meta-regression results indicate that the adoption of International Financial Reporting Standards (IFRS) generally has a positive and significant effect on the comparability of financial reporting. but the size of the effect of adopting these standards depends on several factors such as the method of mandatory or voluntary acceptance, the legal structure of the countries and the executive guarantee of accounting and auditing of the countries under review.
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