D. Moeiniyan; zahra pourzamani
Volume 3, Issue 2 , September 2017, , Pages 93-104
Abstract
Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in ...
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Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in medical universities across the country in terms of providing information to the accounting standards in public sector.
The population composed 104 financial executives and fund of medical universities and experts of Ministry of Health. The data collected through questionnaires and then were analyzed through Excel and SPSS software. Statistical methods used including Kolmogrov-Smirnov test for normality survey data, Spearman correlation coefficient to analyze the relationship between variables and the mean population test and binomial test is to check the hypotheses.
The findings indicate that the qualitative characteristics of financial reporting information provided in medical universities are matched to the public sector accounting standards in terms of providing information.
