文章基本信息

标题：Different perceptions in financial reporting: Empirical evidence of Iran
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作者：Mahdi Salehi ; Vahab Rostami
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2011
卷号：5
期号：8
页码：3330-3336
DOI：10.5897/AJBM10.1453
语种：English
出版社：Academic Journals
摘要：The objective of financial reporting is to provide useful information to present and potential investors, creditors and others to help them make investment, credit, and other decisions. The purpose of this paper is to find out whether there is an existing gap concerning the importance of accounting information qualitative characteristics from students’ perspective in different levels of study. To achieve the purpose of current study, a questionnaire was designed and administered to a sample of 150 BA students and 150 MA students. The results of this study reveal that there is an existing gap between the BA students and MA students in terms of the qualitative characteristics of accounting information.
关键词：Financial reporting; expectation gap; Iran