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:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 339-369 Back to browse issues page
The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory
Ahmed Hasan Ali Al-Hasani1 , Hamzeh Didar 2, Gholamreza Mansourfar3
1- PhD student, accounting department, Urmia University, Urmia, Iran. a.alhasani@urmia.ac.ir
2- Associate Professor, Department of Accounting, Urmia University, Urmia, Iran. (Corresponding Author). , h.didar@urmia.ac.ir
3- Associate Professor, Department of Accounting, Urmia University, Urmia, Iran. g.mansourfar@urmia.ac
Abstract:   (569 Views)
In this research, in the form of Motivation theory, the effect of labor costs of companies on the quality of their financial and non-financial reporting has been investigated. Based on the theories of motivation and human resources, this research argues that the entire administrative and general workforce of the company has an important role in the quality of financial and non-financial reporting and the amount of payment to the workforce is a factor for the organizational and social responsibility of the workforce and Achieving quality workforce and quality reports. To this end, the variables of interest, including labor costs, were measured via the natural logarithm of disclosed wage and salary costs in the board of director's activity report, following Xiang et al. (2023), and the financial and non-financial reporting quality was measured through the quality of Accrual items following Andrew et al. (2017) and the natural logarithm of the total number of words in social responsibility reports following Nazari et al. (2017). The results, obtained through a sample analysis of 105 companies listed on the Tehran Stock Exchange during the period of 2012 to 2021, indicate a significant positive impact of labor costs on the financial and non-financial reporting quality. The findings of this research demonstrate that the amount paid to employees creates a strong motivation to develop a workforce with organizational and social responsibility, leading to an increase in the financial and Non-Financial reporting quality.
Keywords: Financial and Non-Financial Reporting Quality, Labor Costs, Social Responsibility, Motivation Theory, Labor Quality
Full-Text [PDF 317 kb]   (106 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/07/19 | Accepted: 2023/11/1 | Published: 2023/09/22
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Hasan Ali Al-Hasani A, Didar H, Mansourfar G. The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory. aapc 2023; 8 (15) :339-369
URL: http://aapc.khu.ac.ir/article-1-1172-en.html
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Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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