24 فروردین 1403
غلامرضا جمالي

غلامرضا جمالی

مرتبه علمی: دانشیار
نشانی: دانشکده کسب و کار و اقتصاد - گروه مدیریت صنعتی
تحصیلات: دکترای تخصصی / مدیریت صنعتی، گرایش تولید و عملیات- دانشگاه تهران
تلفن: 31222123
دانشکده: دانشکده کسب و کار و اقتصاد

مشخصات پژوهش

عنوان Relationship between Business Intelligence Components and Financial Reporting Quality in Firms
نوع پژوهش مقالات در نشریات
کلیدواژه‌ها
Business Intelligence; Financial Reporting Quality; Tehran Stock Exchange.
مجله Journal of Optimization in Industrial Engineering
شناسه DOI 10.22094/joie.2020.575354.1585
پژوهشگران حسن احمدی (نفر اول) ، هاشم ولی پور (نفر دوم) ، غلامرضا جمالی (نفر سوم)

چکیده

The purpose of this research is to study 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. 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.