فهرست نشریات علمی دسترسی آزاد ایران

Effective allocation of scarce resources within business units requires access to high-quality, reliable, and timely information by investors and financial decision-makers. The absence of such information-or the presence of misleading data-can result in poor decisions, inefficient resource utilization, and broader economic consequences. Consequently, reducing information asymmetry and ensuring the delivery of timely, relevant, and comprehensive information are essential for safeguarding shareholders’ interests. A variety of financial and non-financial indicators influence the quality of accounting information. Identifying and ranking these indicators can enhance the usefulness of financial reports and support the achievement of financial reporting objectives.This study aims to rank the financial and non-financial indicators that affect the quality of accounting information in companies listed on the Tehran Stock Exchange. Adopting an ex-post facto research design, the study analyzes a sample of 134 firms over the period from 2012 to 2021. Principal Component Analysis (PCA) is employed to rank the importance of the identified indicators. The analysis considers nine key indicators five financial (accruals, profit stability, profit predictability, profit volatility, and profit uniformity) and four non-financial (auditor’s opinion, corporate governance, audit fee, and audit firm size). Based on the results of PCA, the indicators are ranked by their influence on the quality of accounting information as follows: profit stability, profit predictability, audit firm size, audit fee, profit uniformity, accruals, auditor’s opinion, corporate governance, and profit volatility.