The Impact of Managers' Personality Disorders on Financial Reporting Management and Stakeholder Investment Management

Subject Areas : Journal of Investment Knowledge

Hamid Jahanbakhsh Qarebaghi ¹ , Ali Bayat ² , Azita Jahanshad ³

1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Accounting Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran
3 - Department of Accounting,Central Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2022-02-03 Accepted : 2022-02-13 Published : 2024-12-21

Keywords: Agility, Management Disorders, Financial Reporting,

Abstract :

Stakeholder management is of great importance. Because it is a factor on which the life of the organization depends. Because information and reports are transmitted to stakeholders through managers and managers have different personalities and sometimes personality disorders; Control and supervision have made it impossible to manage economic units and properly manage stakeholders. Therefore, the aim of this study was to investigate the relationship between managerial psychological disorders and financial reporting management and stakeholder investment management. In other words, can the managers of Iranian companies manage the stakeholders by having the type of disorder? Five maladaptive models such as psychoticism, dis inhibition, negative affect, detachment and Antagonism were used to assess managerial personality disorders. The statistical population of the present study is the managers of Iranian companies that have been working in 1399. Using simple random sampling and Morgan table, 101 people were selected as the sample and the data were analyzed using PLS software. The results of analyzing the relationship between managerial personality disorders and financial reporting management and stakeholder investment indicate that managerial personality disorders have a negative and significant relationship with stakeholder management. The findings also showed that the relationship between opposition disorders, inhibition and psychosis with non-significant stakeholder management. There is a significant negative relationship between fault disorders and negative emotion with stakeholder management.

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