Investigation the Effects of Iranian Accounting Standard of Agricultural Activities on the Qualitative Characteristics of Information Presented by Agriculture and Animal Husbandry Companies

Document Type : Research Paper

Authors

• G r ¹
• m k ¹
• m s ²
• a b ³

¹ دکتری حسابداری، دانشگاه شیراز.

² دانشجوی دکتری حسابداری، دانشگاه شیراز.

³ مربی گروه حسابداری، دانشگاه پیام نور.

Abstract

The main purpose of this study is identification of the effect of agricultural accounting standard application on the qualitative characteristics information rendered by the agriculture and animal husbandry companies (including relevance, reliability, timeliness, comparability, and understandability).The research method is a descriptive correlation, survey type. Auditors and shareholders of agriculture and animal husbandry firms in the second half of 1394 and the first half of 1395 consist of the statistical population of the study. The statistical sample calculated by the Cochran’s formula as 171. In order to test the hypothesis, SPSS software version 19 was used and with respect of normality or non-normality of data the one sample t-test and median test used. The results of testing the hypotheses showed that application of agricultural activities standard increase the qualitative characteristics of relevance and comparability but it has a negative impact in response to the reliability and understandability. Also, the research results showed that application of agriculture accounting standards did not any impact on the timeliness of presented information.

Keywords

• Agricultural activities accounting standard
• relevance
• Reliability
• comparability
• understandability

20.1001.1.20086407.1397.10.37.9.9

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