Title of article
Relationship Between Business Intelligence Components and Financial Reporting Quality in Firms
Author/Authors
Ahmadi, Hassan Islamic Azad University Yasooj Branch, Yasooj , Valipour, Hashem Faculty Member of Islamic Azad University yasooj Branch, yasooj , Jamali, Gholamreza Management - Faculty Member of Persian Gulf University Bushehr, Bushehr
Pages
12
From page
171
To page
182
Abstract
The purpose of this research is to study the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange. For this purpose, the data of 182 listed companies in the Tehran Stock Exchange in 2018 was collected and processed. To analyze the data, Partial Least Squares Method and PLS-3 software were used. The findings of the research showed that each of the components of business intelligence including data integrity, analytical capabilities, information content quality, information access quality, use of information in business process, and analytical decision - making culture has a positive and significant effect on the financial reporting quality.
Keywords
Business Intelligence , Financial Reporting Quality , Tehran Stock Exchange
Journal title
Journal of Optimization in Industrial Engineering
Serial Year
2021
Record number
2524016
Link To Document