A Model for Evaluating the Impacts of Qualitative Characteristics on the Usefulness of Financial Reporting

Halimeh Rahmani; Hosein Jabari

Volume 2, Issue 4 , April 2015, , Pages 293-311

  The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of information. ...  Read More