Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Impact of IFRS Acceptance on Risk Management and Disclosure Quality

Document Type : Original Article

Authors
1 Faculty member of Islamic Azad University, Tabriz Branch
2 PhD Student in Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
3 PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Abstract
International Financial Reporting Standards (IFRS) As a high quality standard, it may not achieve its stated goal of providing high quality financial reporting that meets the needs of shareholders for a variety of reasons. The need for transparency of incentives is an important factor used to control capital market effects using IFRS, and there is a clear consensus in the international community that more transparency is needed for organizations, so efforts to strengthen the international financial system go beyond. Improves transparency. Therefore, the main purpose of this study is to investigate the impact of IFRS on risk management and quality of disclosure. The present study is an applied research and in terms of method is a descriptive correlational research. The statistical population of the present study consists of all banks, insurance and investment companies in the period 1393 to 1399. 63 companies were selected as the final sample by systematic elimination method. Multivariate linear regression was used to test the hypotheses. The results of regression analysis showed that the implementation of IFRS affects the risk management and quality of disclosure in such a way that in the studied banks the company's risk decreases and the quality of disclosure increases.
Keywords