Progress and Excellence Research

Progress and Excellence Research

Examining the Role of Corporate Cost Management Indicators on the Quality of Financial Information

Document Type : Original Article

Author
Master's Degree in Financial Management, Mobarakeh Azad University, Isfahan
Abstract
The Purpose of This Research is to Investigate the Role of Cost Management Indicators of Companies on the Quality of Financial Information. The Present Study is a Descriptive-Survey and The Statistical Population of the Present Study Includes Experts and Financial Managers of Private Companies in Tehran, and the Sample Size is Estimated to be 140 People Using the Karjesi-Morgan Table.In Order to Collect Data in This Research, a Researcher-Made Questionnaire on a 5-Point Likert Scale Was Used. The Validity of the Questionnaire has Been Confirmed by Professors and Experts, and its Reliability has Been Found to be Above 0.7 for all Variables by Measuring Cronbach's Alpha Coefficient. In Order to Achieve the Objectives of the Research and Answer its Questions, both Descriptive Statistics and Inferential Statistics have Been Used Using Spss23 and Smart PLS3 Software. The Research Results Indicate that Cost Management of Companies has a Significant Effect on the Quality of Financial Information. Also, Management of Fixed Costs, Management of Variable Costs and Management of Semi-Variable Costs have a Significant Impact on the Quality of Financial Information.
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