Full Length Research Paper
Abstract
The objective of financial reporting is to provide useful information to present and potential investors, creditors and others to help them make investment, credit, and other decisions. The purpose of this paper is to find out whether there is an existing gap concerning the importance of accounting information qualitative characteristics from students’ perspective in different levels of study. To achieve the purpose of current study, a questionnaire was designed and administered to a sample of 150 BA students and 150 MA students. The results of this study reveal that there is an existing gap between the BA students and MA students in terms of the qualitative characteristics of accounting information.
Key words: Financial reporting, expectation gap, Iran.
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