The purpose of this research studies 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 to study of the financial report...

full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

entities must restate their comparative financial statements when they correct prior periods accounting errors or change accounting methods. although financial restatements have adverse effects on the relevance and reliability of financial statements’ information, financial restatement has increased considerably among listed companies in tehran stock exchange, tse, in the recent years. the main...

PT XXX which is located on Jl. Pantura Semarang- Kendal, Kawayuhan West, Nolokerto, Kaliwungu District, Kendal Regency, Central Java Companies that sell building materials for the construction of buildings and road construction. Some are self-produced such as gravel concrete. PT. still using help MS record financial data. And in calculations manual method, must be calculated one by one. In comp...

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

Channel financing (CF) has emerged as a transformational paradigm in supply chain management. It is an effective tool for managing the interdependencies between the physical and the financial supply chains. It is also a win-win proposition for all the supply chain partners. In this paper, 6 dimensions of CF have been identified. Organizational study has been carried out in 60 Indian companies t...