Study of factors affecting financial reporting transparency using meta-analysis method (Investigating different criteria for measuring transparency and adoption of international financial reporting standards)
نویسندگان
1 Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
2 Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
3 Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
doi
10.22075/ijnaa.2023.29232.4091چکیده
The purpose of this research is to study the factors affecting financial reporting transparency using the meta-analysis method. In the present research, 3rd version of the meta-analysis software was used to test the hypotheses and objectives of the research. The results showed that the square of accord (I2) statistics was above 90%. For both research hypotheses, a z-value of 1.96 was obtained; on the other hand, the p-value was less than 0.05 for each research, which indicates that the research hypotheses can be confirmed with a 95% confidence level or 5% error. The Z-values are 3.15, and 5.30, respectively, and the p-values are 0.001, and 0.000 for the first and second hypotheses respectively.
