Progress and Excellence Research

Progress and Excellence Research

Analyzing the Impact of Financial Statement Quality on Corporate Financial Management Performance

Document Type : Original Article

Author
Master of Accounting, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas
Abstract
The aim of this study is to analyze the impact of financial statement quality on the financial management performance of companies. The research method is descriptive-correlational and the statistical population consists of employees of the financial department of government organizations in Isfahan, of whom 180 people were randomly selected as a sample. In order to collect the required information, a researcher-made questionnaire based on a 5-point Likert scale was used. The validity of the questionnaire was confirmed by professors and Cronbach's alpha method was used to measure the reliability of the instrument. In order to analyze the data in this study, descriptive statistics (frequency, mean, standard deviation) and inferential statistics (Pearson's correlation coefficient and multivariate regression) were used using SPSS software. The results of the study indicate that the quality indicators of financial statements (information accuracy, information transparency, information comparability, information comprehensiveness) have a positive and significant effect on the financial management performance of companies. Keywords: Financial statement quality, financial management performance, information accuracy, information transparency, information comparability, information comprehensiveness.
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