Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange

Subject Areas : مدیریت

Hassan Ahmadi ¹ ( Ph.D. Candidate, Department of Accounting, Yasoj Branch, Islamic Azad University, Yasoj, Iran )
Hashem Valipour ² ( Associate Professor ,Department of Accounting, Yasoj Branch, Islamic Azad University, Yasoj, Iran )
QolamReza Jamali ³ ( Assistant Professor , Department of Management, Bushehr Branch, Khalijfars University, Bushehr, Iran )

Received: 2018-09-18 Accepted : 2018-09-18 Published : 2018-08-23

Keywords: Tehran Stock Exchange, Financial Reporting Quality, Emotional Business Intelligence,

Abstract :

Accountants have a critical and difficult responsibility for dealing with transactions and presenting them in the form of financial reports for use by interest groups in order to assess the performance of companies, so providing poorly-quality information will discourage public confidence in accountants. In this research, the relationship between emotional intelligence components and financial reporting quality has been studied. Therefore, the effect of each of these components on the improvement of financial reporting quality was assessed. The instruments used in this research were Shering's Emotional Intelligence Questionnaire (Independent Variable) and Financial Statements of Tehran Stock Exchange Companies during the period of 1391 to 1395 to test the financial reporting quality (dependent variable). The results of this study indicate that the components of emotional intelligence (including self-awareness, self-regulation, self-motivation, empathy skills, social skills) have a positive and significant effect on the financial reporting quality, so that for a unit of change in each component Emotional intelligence leads to significant changes in the quality of financial reporting.