THE EVALUATION OF CODAL FINANCIAL REPORTING EFFICIENCY ON IRAN
Abstract

Author(s): Dr. Hassan Ghodrati and Siahat Esfandyari

Due to process of implementation and developing of electronic financial reporting in Iran, a universal and intelligence network of informing for money market (CODAL), which is one of the most impor ta nt plan of informing company in money market, has been started in CODAL.ir. CODAL website could be one of complete websites and authentic in informing in field of money market for the businessmen in this field in Iran. According to the importance of CODAL site in developing of electronic financial reporting , this survey is looking for finding answer for this question: has the CODAL site improved the process of gathering information, inquiry and releasing the information of registered companies in Tehran stock exchange which for answering to it four theories has been expressed. Due to doing survey of effeteness CODAL site after selecting community and sample, a questionnaire has planned for gathering information from two registered groups in stock exchange and stockbrokers and its validity and stability by distributing between experts and by using their ideas about it were ensured . For analyzing information T tests Friedman and comparing norms of theories were used according to the groups that answered to it. The survey s data show that using CODAL site is decreasing time for preparing financial reports and increasing cost of preparing financial reports. It is also increasing fidelity and accessing to financial report. Furthermore, according to Friedman test, effectiveness of using CODAL site in four factors as mentioned are not the same. Keywords: Efficiency, CODAL Network

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