Document Type : Research Paper
Authors
Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
Abstract
The purpose of this study is perspectives of intertextuality in disclosure comprehensive information for stakeholders by the mathematical functions matrix. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models. The present study does not follow one type of research method, but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of collection, this study can be classified as mixed methods approach. The statistical population in the qualitative part was 11 experts in the field of financial management and accounting, and in the qualitative part 30 experience financial managers of capital market companies participated. The result in the qualitative part indicated the existence of 6 factors to evaluate the intertextuality in disclosing comprehensive information functions at the level of the capital market, which was confirmed based on the Delphi analysis. Then, by selecting 2 factors out of the 6 factors identified as the basis of scenario planning, by conducting thematic analysis, 9 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario for the development of the intertextuality function in the disclosure of comprehensive information is the sinusoidal scenario, or in explanatory terms, the operational intertextuality scenario, which can bring the most important consequence of legitimacy, that is, moral legitimacy for the company.
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