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Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the ¡°IAS 34¡±

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  • Hasan Mahmoud AL-Shatnawi

Abstract

This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample consisting of 72 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test and simple linear regression analysis were employed to test the study hypotheses at the 0.05 level of significance. Of the main results which the study reached to are that (i) there is effect of the qualitative characteristics of both the primary and enhancing aspects on the quality of the interim financial reports, and (ii) there is effect of the interim financial reports on the investment decision taking. The study provided a number of recommendations, most important of which is directing the prepares of the interim financial reports to pay attention to providing the qualitative characteristics for the accounting information in the interim financial reports for their positive effect on the quality of these reports to help the decision takers in predicting the economical events and building the future plans.

Suggested Citation

  • Hasan Mahmoud AL-Shatnawi, 2017. "Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the ¡°IAS 34¡±," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(5), pages 159-170, May.
    • Handle: RePEc:ibn:ijefaa:v:9:y:2017:i:5:p:159-170
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    References listed on IDEAS

    as
    1. Andra M. ACHIM & Anca O. CHIŞ, 2014. "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 93-98, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    primary characteristics; enhancing characteristics; interim financial reports; investment decisions; IAS 34;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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