چکیده مقاله
The present study aims to identify and prioritize the determinants of managerial labor mobility and the quality of financial reporting in state owned banks in Tehran Province From the perspective of purpose, this research is applied; and methodologically, it employs a mixed methods approach qualitative–quantitative The qualitative phase is grounded in the grounded theory method Strauss & Corbin , while the quantitative phase uses a survey design The qualitative population consists of university faculty members and experts from state owned banks in Tehran Province Using purposive sampling, 15 individuals were selected, and data were collected through semi structured interviews The quantitative population includes all employees of state owned banks in Tehran Province, from which 260 participants were selected using Cochran’s formula The interviews were subjected to review by academic supervisors and accounting experts, confirming content validity Reliability, assessed through inter coder agreement, was calculated as 0 81 Data analysis in the qualitative stage followed Strauss and Corbin’s systematic coding approach Findings revealed 20 subcategories and six core categories emerging from open coding, classified under axial components including causal conditions, contextual conditions, intervening conditions, strategies, and consequences Ultimately, managerial labor mobility—based on the quality of financial reporting in state owned banks of Tehran Province—was identified as the central category Additionally, the prioritization results showed that improving political and economic conditions, transparent disclosure of bank risks, meeting minutes, and board decisions received the highest ranks among the variables
کلیدواژهها
نویسندگان
Mehran Matin Fard
Mahsa Maddahzad
Mahsa Maddahzad
Mehran Matin Fard
شیوه ارجاع
Matin Fard, Mehran and Maddahzad, Mahsa,1404,The Managerial Labor Mobility And Financial Reporting Quality In The Banking Industry,7th International Conference on Management, Business, Economics and Accounting
ارائهشده در
مجموعه مقالات هفتمین کنفرانس بین المللی مدیریت، بازرگانی، اقتصاد و حسابداری30 آبان 1404