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Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)

Mohamad ali Aghaei; Ali asghar Anvari Rostami; vahid Ahmadian; Ghasem Montazeri

Volume 10, Issue 38 , July 2013, , Pages 1-27

Abstract

Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions ... Read More

Empirical Studies in Financial Accounting

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