بررسی اثر ابعاد شخصیتی مدیران مالی بر عدم تقارن اطلاعاتی با میانجی‌گری افشای داوطلبانه
محورهای موضوعی : فصلنامه مهارت های روانشناسی تربیتی
سید علی سلطانزاده
1
,
امیر شمس
2
*
,
محسن دستگیر
3
1 - گروه حسابداری، واحد خوراسگان، دانشگاه آزاد اسلامی ، خوراسگان، ایران
2 - گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
3 - گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
کلید واژه: افشا داوطلبانه, عدم تقارن اطلاعاتی, مدل معادلات ساختاری, ویژگی‌های شخصیتی ,
چکیده مقاله :
مقدمه: یکی از پایه‌های اساسی موفقیت شرکت‌ها داشتن مدیران شایسته و کارآمد می‌باشد، شایستگی مدیران بیش از آنکه تابع معلومات و مهارت‌هایشان باشد، به نوع رفتار، ویژگی‌های شخصیتی و نگرش آنان وابسته است. هدف از پژوهش حاضر بررسی اثر ابعاد شخصیتی مدیران مالی بر عدم تقارن اطلاعاتی با میانجی‌گری افشای داوطلبانه در شرکت‌های بورس اوراق بهادار تهران است. جامعه آماري اين پژوهش، كليه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در سال 1398 است و نمونه موردمطالعه شامل 88 شرکت بورس اوراق بهادار تهران است. جهت آزمون فرضیه‌های پژوهش از الگوی معادلات ساختاری به روش حداقل مربعات جزئی و با استفاده از نرم‌افزار(PLS3 ) استفاده شد. به‌منظور اندازه‌گیری ویژگی‌های شخصيتي از پرسشنامه 5 عاملي نئو، افشا داوطلبانه از چک‌لیست محقق ساخته و برای تقارن اطلاعاتی از اختلاف بین قیمت پیشنهادی خرید و قیمت پیشنهادی فروش سهام شرکت ها در بورس اوراق بهادار تهران استفاده شد. نتایج نشان داد که بین روان رنجوری، برون‌گرایی، تطابق‌پذیری، وظیفه‌شناسی و گشودگی به تجربه و افشا داوطلبانه رابطه معنادار وجود دارد و همچنین پنج عامل شخصیتی فوق می‌توانند بر تقارن اطلاعاتی با میانجی‌گری افشا داوطلبانه مؤثر باشند.
Introduction: One of the basic foundations of companies' success is having competent and efficient managers, the competence of managers is more dependent on their behavior, personality traits and attitude than on their knowledge and skills. The purpose of this research is to investigate the effect of personality dimensions of financial managers on information asymmetry with the mediation of voluntary disclosure in Tehran Stock Exchange companies. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange in 2018 and the studied sample includes 88 companies of the Tehran Stock Exchange. In order to test the hypotheses of the research, the model of structural equations was used by the method of partial least squares and using software (PLS3). In order to measure the personality characteristics of the 5-factor neo questionnaire, voluntary disclosure was made from the researcher's checklist and was used to compare the information of the difference between the bid price and the bid price of the companies' shares in the Tehran Stock Exchange. The results showed that there is a significant relationship between neuroticism, extroversion, adaptability, conscientiousness and openness to experience and voluntary disclosure, and also the above five personality factors can be effective on information symmetry by mediating voluntary disclosure.
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