The Impacts of Non-Financial Information and Integrated Reporting Information on Decision-Making: Investment Behavior with an Empirical Approach

Journal of Asset Management and Financing

Bahram Mohseni Maleki¹  Yahya Kamyabi²  Amir Javady nia³ 

[1] Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran;Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran;Ph. D. Candidate, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran;

关键词: : integrated reporting system;    decision making;    investment behavior;    investment decision;   

DOI  :  10.22108/amf.2021.129706.1681

来源: DOAJ

【 摘 要 】

Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky. Therefore, the purpose of this study was to investigate the impacts of the dissemination of non-financial information and the use of an integrated reporting system on investor decision-making. The required data were collected through a questionnaire designed by 3 scenarios for 3 similar groups. In the 1st, 2nd, and 3rd scenarios, only financial information, simultaneous use of financial and non-financial information, and information of an integrated reporting system, were presented, respectively. Wilcoxon and Mann-Vinty tests were used to test the research hypotheses. The results showed that decision-making based on financial information led to a decision that maximized the shareholders’ interests, while the investors would tend to make sound decisions if non-financial information was also provided. Finally, disseminations of financial and non-financial information in the columns were no different from that of the information of the integrated reporting system.

【 授权许可】

Unknown