The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 6، شماره 1 - شماره پیاپی 18، فروردین 2022، صفحه 67-75   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.41542

نویسندگان

Mohamadreza Khodabakhshian Naeni¹؛ Mehdi Arab Salehi^{* 2}؛ Hasan Khoshakhlagh³؛ Ahmadreza Jamshidian⁴

¹Department of Accounting, Isfahan (Khorasgan Branch), Islamic Azad University, Isfahan, Iran

²Department of Accounting, University of Isfahan, Isfahan, Iran

³Department of Psychology, Nain Branch, Islamic Azad University, Nain, Iran

⁴Isfahan Technical and Vocational University, Isfahan, Iran

چکیده

One of the main and most important sources of information for decision makers, especially external users, is the reports and financial statements of companies. Therefore, the purpose of this study is to determine the personality traits affecting the financial reporting of managers and companies listed on the Tehran Stock Exchange.

For this purpose, a sample consisting of companies listed on the Tehran Stock Exchange in the period from 2014 to the end of 2018 was selected. After studying the theoretical foundations of research topics and formulate research hypotheses, collect and prepare data sets used by researchers and eventually hypotheses using structural equation modeling approach tested and analyzed.

The results show that personality traits have a significant effect on the financial reporting of managers and companies listed on the Tehran Stock Exchange. thus Investors as well as the board of directors of companies are advised to consider the personality traits and components of financial intelligence of the person or persons in question at an acceptable level in selecting financial managers.

کلیدواژه‌ها

Personality types؛ Financial reporting quality؛ Financial managers