The purpose of this research is to provide a model for reporting quality of financial information based on behavioural and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modelling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioural characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behaviour and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modelling and regression, the results indicate that there is a significant negative relationship between the behavioural characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.
کلید واژگان :Financial Information, Structural Equation Modeling, Behavioral Accounting, Value Accounting.
ارزش ریالی : 350000 ریال
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