تحليل دامنه شكاف عدم تقارن اطلاعاتي بين اعضاي حرفه، تهيه كنندگان و استفاده كنندگان اطلاعات حسابداري بر پايه ويژگي هاي كيفي اطلاعات حسابداري و گزارشگري مالي

Information Asymmetry Gap Analysis among professional bodies, Users and Preparers of Accounting Information under Qualitative Characteristic of Financial Reporting

Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions. While repeatedly it is stressed that value of accounting information is itʹs convenient usage not necessarily itʹs reporting, sometimes it is mentioned that the users of accounting information couldnʹt understand the meaning of released inforaiation in the expected level. Besides reducing the effectiveness of accounting reports, by creating vast information asymmetry, this subject causes to reduce capital market efficiency. In this study it is intend, with aid of accounting and financial reporting qualitative characteristic, determine perception gap of qualitative characteristic preferences between profession, users and preparers of accounting information and also areas of financial reporting whereby this gap is huger and deeper. In order to test, two main hypotheses of the study that were designed by theoretical framework, 281 questionnaires distributed among accountants, auditors, stock analysts, bank specialists and accounting and management students. Collected Data tested by Kruskal-Wallis and Friedman statistical methods. The results showed there is a meaningful differences among profession, preparersʹ and usersʹ viewpoint about accounting qualitative characteristics preferences and specially auditors comparing to others less satisfied of level of current financial reporting accordance with qualitative characteristics. Moreover this study revealed that respondents, among six investigated qualities comparing to timeliness, Comparability and Relevance more complain of current condition of the inadequate disclosure, have no sufficient Reliability of presented financial information. This finding is in accordance with past findings that showed in contrary to public imagination, FASB by concentrate on standard-overloud, states that the best way to achieve accounting objectives isnʹt always increasing the level of accounting disclosure, but also quality and form of disclosure or itʹs reliability must be considered.