• Register
  • Login
  • Persian

Financial Accounting Knowledge

  1. Home
  2. An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Editorial Board

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Guide for Authors

Terms and Conditions

Forms

An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics

    Authors

    • Amin Hajiannejad
    • Omid Pourheidari
,

Document Type : Research Paper

  • Article Information
  • Download
  • How to cite
  • Statistics
  • Share

Abstract

Appropriate framework for effective reporting, is something, ‎despite of all efforts, less developed in the practical and operational ‎dimensions. The study is based on the conceptual framework of ‎accounting to account for suitable characteristics in developing a ‎conceptual framework of non-financial reporting (NFR). The research ‎kind is descriptive and has a survey method and the data is collected ‎based on design and distribute a researcher making questionnaire, in a ‎society of auditors, managers , masters' and doctoral students of ‎accounting, environmental and social activists and experts, and ‎managers of governmental companies. The results shows, there is a lot ‎of similarities between the conceptual framework of accounting and ‎potential framework for NFR in objectives and in the qualitative ‎characteristics of information. However despite of financial reporting, ‎the importance of corporate non-financial reporting for environmental ‎advocates and the government, is more than other individuals and ‎groups but investors and shareholders are vital users of NFR. ‎

Keywords

  • Corporate Reporting Frameworks
  • Accounting's Conceptual Framework
  • Corporate Social Reporting's ‎Framework
  • XML
  • PDF 264.82 K
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
    • Article View: 789
    • PDF Download: 570
Financial Accounting Knowledge
Volume 2, Issue 2 - Serial Number 2
September 2015
Pages 7-32
Files
  • XML
  • PDF 264.82 K
Share
How to cite
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
Statistics
  • Article View: 789
  • PDF Download: 570

APA

Hajiannejad, A. and Pourheidari, O. (2015). An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics. Financial Accounting Knowledge, 2(2), 7-32.

MLA

Hajiannejad, A. , and Pourheidari, O. . "An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics", Financial Accounting Knowledge, 2, 2, 2015, 7-32.

HARVARD

Hajiannejad, A., Pourheidari, O. (2015). 'An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics', Financial Accounting Knowledge, 2(2), pp. 7-32.

CHICAGO

A. Hajiannejad and O. Pourheidari, "An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics," Financial Accounting Knowledge, 2 2 (2015): 7-32,

VANCOUVER

Hajiannejad, A., Pourheidari, O. An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics. Financial Accounting Knowledge, 2015; 2(2): 7-32.

  • Home
  • About Journal
  • Editorial Board
  • Submit Manuscript
  • Contact Us
  • Sitemap

News

Financial Accounting Knowledge, is licensed under a Creative Commons Attribution 4.0 International License (CC BY NC) .

 

Newsletter Subscription

Subscribe to the journal newsletter and receive the latest news and updates

© Journal Management System. Powered by Sinaweb