International Journal of Nonlinear Analysis and Applications

Study of factors affecting financial reporting transparency using meta-analysis method (Investigating different criteria for measuring transparency and adoption of international financial reporting standards)

Document Type : Research Paper

Authors

Department of Management, Arak Branch, Islamic Azad University, Arak, Iran

Abstract

The purpose of this research is to study the factors affecting financial reporting transparency using the meta-analysis method. In the present research, 3rd version of the meta-analysis software was used to test the hypotheses and objectives of the research. The results showed that the square of accord (I2) statistics was above 90%. For both research hypotheses, a z-value of 1.96 was obtained; on the other hand, the p-value was less than 0.05 for each research, which indicates that the research hypotheses can be confirmed with a 95% confidence level or 5% error. The Z-values are 3.15, and 5.30, respectively, and the p-values are 0.001, and 0.000 for the first and second hypotheses respectively.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 16, Issue 7
July 2025
Pages 47-60
  • Receive Date: 07 October 2022
  • Accept Date: 09 January 2023