نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
From the perspective of stakeholder theories, economic enterprises are responsible and accountable not only to shareholders, but also to a wide range of groups including employees, creditors, customers, the government, and society. In this framework, the qualitative characteristic of information relevance, which is strengthened through measurement criteria based on "fair value", is of particular importance. In this regard, this research was conducted with the aim of designing a feasibility model for improving the qualitative characteristics of relevance based on fair value from the perspective of stakeholder theories in Iran. The method of this research was mixed (qualitative-quantitative). In the qualitative part, a systematic review method was used to identify indicators, and after reviewing 97 articles, 39 articles were finally used as the basis for extracting indicators, and qualitative data analysis led to the extraction of 17 indicators. Then, in the quantitative part, interpretive structural modeling (ISM) was used for modeling. The data in this section were collected with the help of self-interaction matrix, which was completed by 19 experts. As a result of analyzing the collected data with ISM Matlab software, a five-level model was obtained, the most effective indicator of which is the reduction of information asymmetry.
کلیدواژهها English
