بررسی تأثیر مغلطه‌های مالی بر رابطه بین برون‌گرایی مدیرعامل و پیش‌بینی تحلیل‌گران مالی

الموضوعات : فصلنامه تحلیل بازار سرمایه

فرزانه قدیمی ¹ , سعید علی احمدی ² , محمد علیمرادی ³

1 - گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
2 - گروه حسابداری، واحد اصفهان (خوراسگان)،دانشگاه آزاد اسلامی، اصفهان، ایران.
3 - گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.

تاريخ الإرسال : 12 الجمعة , صفر, 1446 تاريخ التأكيد : 03 الجمعة , ربيع الأول, 1446 تاريخ الإصدار : 11 الثلاثاء , رمضان, 1446

الکلمات المفتاحية: مغلطه‌های مالی, برون‌گرایی مدیرعامل , پیش‌بینی تحلیل‌گران مالی,

ملخص المقالة :

یکی از اطلاعات کیفی و غیرمالی که می‌تواند بر پیش‌بینی تحلیل‌گران مالی تأثیر داشته‌باشد، ویژگی شخصیتی برون‌گرایی مدیرعامل است. همچنین، نحوه استدلال‌های اشتباه مطرح شده توسط تحلیل‌گران مالی یا مغلطه‌های مالی نیز می‌تواند بر پیش‌بینی تحلیل‌گران مالی تأثیر داشته‌باشد. از این رو هدف پژوهش حاضر بررسی تأثیر مغلطه‌های مالی بر رابطه بین برون‌گرایی مدیرعامل و پیش‌بینی تحلیل‌گران مالی است. بر این اساس می‌توان پژوهش حاضر را از نظر هدف، کاربردی و از دیدگاه گردآوری داده‌ها، پیمایشی در نظر گرفت. در این پژوهش برای جمع آوری داده‌ها از پرسشنامه مبتنی بر سناریو استفاده شده‌است و برای آزمون فرضیه‌های پژوهش از تحلیل آنوا یک‌طرفه استفاده شده‌است. جامعه آماری پژوهش تحلیل‌گران مالی بوده و بر اساس روش نمونه گیری توان آزمون تعداد 200 تحلیلگر مالی، در بازه زمانی سال 1402 انتخاب گردید. نتایج پژوهش نشان داد که متغیر برون‌گرایی مدیرعامل بر پیش‌بینی تحلیل‌گران مالی تأثیر ندارد. همچنین، نتایج پژوهش اشاره دارد که متغیر مغلطه‌های مالی و تعامل آن با برون‌گرایی مدیرعامل نیز بر پیش‌بینی تحلیل‌گران مالی تأثیر ندارد.

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