Relationship between Business Intelligence Components and Financial Reporting Quality in Firms

Journal of Optimization in Industrial Engineering

مقاله 12، دوره 14، شماره 2 - شماره پیاپی 31، اسفند 2021، صفحه 155-167   

نوع مقاله: Original Manuscript

شناسه دیجیتال (DOI): 10.22094/joie.2020.575354.1585

نویسندگان

Hassan Ahmadi^{* 1}؛ Hashem Valipour^{* 2}؛ Gholamreza Jamali³

¹Director of the Mastersʹ Department, Kherad institute of Higher education, Bushehr. Iran.

²Department of Accounting, Firoozabad Branch, Islamic Azad University, Fars. Iran.

³Department of Industrial Management, Persian Gulf University, Bushehr, Iran.

چکیده

The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial reporting quality. For this purpose, the data of 182 listed companies in the Tehran Stock Exchange in 2018 was collected and processed. To analyze the data, Partial Least Squares Method and PLS-3 software were used. The findings of the research showed that each of the components of business intelligence including data integrity, analytical capabilities, information content quality, information access quality, use of information in business process, and Analytical decision - making culture has a positive and significant effect on the financial reporting quality

کلیدواژه‌ها

Business Intelligence؛ Financial Reporting Quality؛ Firms؛ Tehran Stock Exchange

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