期刊名称：JOURNAL OF OPTIMIZATION IN INDUSTRIAL ENGINEERING (JOURNAL OF INDUSTRIAL ENGINEERING)
印刷版ISSN：2251-9904
出版年度：2021
卷号：14
期号：2
页码：171-182
DOI：10.22094/joie.2020.575354.1585
语种：English
出版社：ISLAMIC AZAD UNIVERSITY, QAZVIN BRANCH
摘要：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.
关键词：Business Intelligence; Financial Reporting Quality; Tehran Stock Exchange.
