Presenting the Quality Pattern of Financial Reporting with an Emphasis on The Dimensions of The Personality Type of Managers and The Role of Mediator of Financial health

Osanlu, Nima; Pourali, Mohammad Reza; Samadi Largani, Mahmoud; Nasimi, Mohammad Ali

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year 15, Issue 57 (2023)

fa 2023, 15(57): 16-37

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Presenting the Quality Pattern of Financial Reporting with an Emphasis on The Dimensions of The Personality Type of Managers and The Role of Mediator of Financial health

Nima Osanlu¹

, Mohammad Reza Pourali ^*

², Mahmoud Samadi Largani¹

, Mohammad Ali Nasimi³

1- Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
2- Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran.
3- Department of Management, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

Abstract: (2798 Views)

The most important goal of the accounting information system is to provide users with useful information for making decisions. Considering that the personality dimensions of managers can affect the quality of financial reporting, therefore, the present study seeks to provide a quality pattern of financial reporting with an emphasis on the personality dimensions of managers and the mediating role of financial health. The research data has been collected using the five main neo factors questionnaire, the financial health questionnaire, and the researcher-made questionnaire on the quality of financial reporting. The statistical population of this research is the financial managers working in listed companies whose head offices are located in Tehran, which are 202 people using the purposeful sampling method and Cochran's formula. In this research, using SPSS software, exploratory factor analysis was used, and further, with the help of PLS software, hypotheses were analyzed. The results of the research show that the personality dimensions of extroversion, emotional stability, agreeableness, enthusiasm for new business and responsibility have an impact on the quality of financial reporting. It is important to mention that extraversion has a negative relationship with the quality of financial reporting

Article number: 2

Keywords: Quality of financial reporting, personality dimensions of managers, financial health.

Full-Text [PDF 1068 kb] (147 Downloads)

Type of Study: Research | Subject: Special

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Osanlu N, Pourali M R, Samadi Largani M, Nasimi M A. Presenting the Quality Pattern of Financial Reporting with an Emphasis on The Dimensions of The Personality Type of Managers and The Role of Mediator of Financial health. fa 2023; 15 (57) : 2
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