The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2026 02 01 Presenting and Applying a Model for Evaluating the Transitory Effect of the Qualitative Characteristics of Financial Reporting on Financial Statement Users’ Decision-Making Presenting and Applying a Model for Evaluating the Transitory Effect of the Qualitative Characteristics of Financial Reporting on Financial Statement Users’ Decision-Making 1 14 EN Journal Article <p>The objective of accounting is to provide useful information to users of financial reporting. Information is considered useful when qualitative characteristics are observed in its preparation. In this regard, examining the relationship between qualitative characteristics and usefulness is of considerable importance. However, the research literature provides limited assistance in judging the impact of the qualitative characteristics of financial reporting on the usefulness of financial reporting. Therefore, the purpose of this study was to examine and determine the effect of qualitative characteristics on the usefulness of financial reporting. In this study, Structural Equation Modeling (SEM) was employed to analyze the data. PLS software was used to test the model, LISREL software was applied to examine the validity of the research, and SPSS software was utilized to test the existence of correlations among the qualitative characteristics. The research sample consisted of 85 companies whose related information was examined over the period from 1997 to 2010. Except for understandability, the other qualitative characteristics had significant effects on usefulness. In addition, conservatism had a negative effect on usefulness. Based on the findings, conservatism negatively affected usefulness. Therefore, it is suggested that conservatism be removed from the qualitative characteristics. Furthermore, given that the effect of relevance on usefulness was greater than the effect of reliability, it can be concluded that users of financial statements seek relevant information in their decision-making processes, while the reliability of information is considered of secondary importance.</p> https://bmfopen.com/index.php/bmfopen/article/download/457/455