Document Type : opinion article

Authors

• Mohammad Reza Mehrabanpour ¹
• Haider Rabiei ²

¹ Assistant Professor, University of Tehran Faculty member of Tehran University

² Professor at the University of Tehran and financial, economic and investment strategies consultant

Abstract

This article is a review-analytical study that, by reviewing theoretical and empirical research, comprehensively and multidimensionally examines the relationship between asset growth and key accounting concepts in economic organizations. The main issue of the article is to explain the position of asset growth as an effective indicator in disclosure, transparency, conservatism, honesty, and reliability of financial reporting, which can play a decisive role in investment decisions, performance evaluation, and control of stakeholder interests. The aim of the article is to clarify how asset growth affects the behavior of financial information disclosure, the degree of accounting conservatism, the quality and transparency of financial statements, and the predictability of the future status of companies. The article also tries to explain the importance of asset growth as an indicator guiding organizational policies and strategies, as well as its impact on improving the financial and economic health of organizations, by analyzing the key role of various stakeholders such as investors, executives, board members, and creditors. This analysis attempts to combine scientific and applied perspectives to provide solutions for improving decision-making and more effective asset management in today's competitive economic environment.

Keywords

• Asset growth
• financial information disclosure
• accounting conservatism
• transparency and reliability
• organizational performance evaluation

Main Subjects

• Accounting
• Financial Management
• Financial Engineering
• Interdisciplinary with Accounting