University of Tehran Press Interdisciplinary Journal of Management Studies 2981-0795 19 2 2026 02 20 A Model for Users' Understanding of Information Overload in Financial Reporting 267 279 104243 10.22059/ijms.2025.377239.676773 EN Ali Babazadeh Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran Heydar Mohammadzadeh Salteh Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran Rezvan Hejazi Department of Accounting, Khatam University, Tehran, Iran Akbar Kanani Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran 0000-0002-3169-8996 Journal Article 2024 06 05 <strong>Objective:</strong> This study develops a systematic model for users’ understanding of information overload in financial reporting, using grounded theory. The statistical population consists of professional experts and capital market participants, with 13 individuals selected through snowball sampling. Managing information overload is crucial for enhancing the usefulness and reliability of financial reports and supporting decision‑makers. <strong>Methodology:</strong> Data were collected via semi‑structured interviews and analyzed through three coding stages—open, axial, and selective—using MaxQDA software. The coding process identified patterns, categories, and relationships consistent with grounded theory principles. <strong>Results:</strong> The analysis produced macro‑categories, main categories, and subcategories describing the causes, influences, and consequences of overload. Findings indicate that excessive or complex disclosures cause misinterpretation, raise information asymmetry, reduce market liquidity, increase transaction costs, and elevate capital costs. These outcomes underline the urgency of implementing effective controls over disclosure practices to safeguard report clarity and usefulness. <strong>Innovation:</strong> Few national or international studies examined the detailed patterns of overload in financial reporting. The model is original, integrating practical and theoretical contributions. It offers recommendations for policymakers, auditors, and preparers to reduce overload, improve comprehension, enhance decisions, and raise reporting quality, while linking behavioral insights with technical aspects of disclosure. https://ijms.ut.ac.ir/article_104243_ff8ec5cedd4268caad609afbe2b5478d.pdf