Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process

Objective: In this research, different methods of measurement of reporting transparency are identified by reviewing the literature. The methods are ranked by applying the Analytical Hierarchy Process, (AHP). Method: The methods of measuring reporting transparency in this study are the Transparency I...

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Autores principales:	Jalal Baharestan, Mohamadhamed Khanmohamadi (Ph.D), Shohre Yazdani (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	financial reporting transparency ahp method tehran exchange transparency index bushman et al (2004) framework s&p criterion Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/5e61392c31124b818c72793b1492cd98
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spelling	oai:doaj.org-article:5e61392c31124b818c72793b1492cd982021-11-04T19:54:44ZRanking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process2008-89142476-292X10.22103/jak.2019.12690.2781https://doaj.org/article/5e61392c31124b818c72793b1492cd982019-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2275_3eae0b3c7b3c89f8463d484fd9ba9173.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: In this research, different methods of measurement of reporting transparency are identified by reviewing the literature. The methods are ranked by applying the Analytical Hierarchy Process, (AHP). Method: The methods of measuring reporting transparency in this study are the Transparency Index in the Tehran Stock Exchange, TSE, the Bushman et al (2004) framework, and the S&P criterion. A sample of 20 financial managers and experts was selected, and a questionnaire was distributed among them. Then, the experts' views were analyzed by Expert Choice software. Result: Findings indicate that among qualitative properties related to the measurement of reporting transparency, reliability is in the highest rank and timeliness and relevance in the next, respectively. Also, the final analysis showed that the Transparency Index in the TSE is ranked first, the Bushman et al (2004) framework is second, the S&P criterion is third and earning quality is fourth. Conclusion: According to the results, it can be argued that based on the experts' view, the best method of measuring report transparency are the Transparency Index in the TSE the Bushman et al method (2004), and the S & P benchmark. It is due to the simplicity and easy availability of that benchmark, while other methods require more indicators and analyses.Jalal BaharestanMohamadhamed Khanmohamadi (Ph.D)Shohre Yazdani (Ph.D)Shahid Bahonar University of Kermanarticlefinancial reporting transparencyahp methodtehran exchange transparency indexbushman et al (2004) frameworks&p criterionAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 2, Pp 157-182 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	financial reporting transparency ahp method tehran exchange transparency index bushman et al (2004) framework s&p criterion Accounting. Bookkeeping HF5601-5689
spellingShingle	financial reporting transparency ahp method tehran exchange transparency index bushman et al (2004) framework s&p criterion Accounting. Bookkeeping HF5601-5689 Jalal Baharestan Mohamadhamed Khanmohamadi (Ph.D) Shohre Yazdani (Ph.D) Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
description	Objective: In this research, different methods of measurement of reporting transparency are identified by reviewing the literature. The methods are ranked by applying the Analytical Hierarchy Process, (AHP). Method: The methods of measuring reporting transparency in this study are the Transparency Index in the Tehran Stock Exchange, TSE, the Bushman et al (2004) framework, and the S&P criterion. A sample of 20 financial managers and experts was selected, and a questionnaire was distributed among them. Then, the experts' views were analyzed by Expert Choice software. Result: Findings indicate that among qualitative properties related to the measurement of reporting transparency, reliability is in the highest rank and timeliness and relevance in the next, respectively. Also, the final analysis showed that the Transparency Index in the TSE is ranked first, the Bushman et al (2004) framework is second, the S&P criterion is third and earning quality is fourth. Conclusion: According to the results, it can be argued that based on the experts' view, the best method of measuring report transparency are the Transparency Index in the TSE the Bushman et al method (2004), and the S & P benchmark. It is due to the simplicity and easy availability of that benchmark, while other methods require more indicators and analyses.
format	article
author	Jalal Baharestan Mohamadhamed Khanmohamadi (Ph.D) Shohre Yazdani (Ph.D)
author_facet	Jalal Baharestan Mohamadhamed Khanmohamadi (Ph.D) Shohre Yazdani (Ph.D)
author_sort	Jalal Baharestan
title	Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
title_short	Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
title_full	Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
title_fullStr	Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
title_full_unstemmed	Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process
title_sort	ranking financial reporting transparency methods: an application of analytical hierarchy process
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/5e61392c31124b818c72793b1492cd98
work_keys_str_mv	AT jalalbaharestan rankingfinancialreportingtransparencymethodsanapplicationofanalyticalhierarchyprocess AT mohamadhamedkhanmohamadiphd rankingfinancialreportingtransparencymethodsanapplicationofanalyticalhierarchyprocess AT shohreyazdaniphd rankingfinancialreportingtransparencymethodsanapplicationofanalyticalhierarchyprocess
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Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process

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