The Impact of Personality Malleability of Financial Managers and Business Pressures on Aggressive Financial Reporting

The Impact of Personality Malleability of Financial Managers and Business Pressures on Aggressive Financial Reporting

Subject Areas : Management Accounting

Samaneh Ghadimi ¹ , saeid ali ahmadi ^{2 *} , Mohsen Dastgir ³

1 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
2 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran (Corresponding Author).
3 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

Received: 2023-12-17 Accepted : 2024-09-03 Published : 2025-09-30

Keywords: Growth Mindset Theory, Fixed Mindset Theory, Business Pressure and Aggressive Financial Reporting,

Abstract :

The aim of this study is to investigate the influence of the theories of personality malleability of financial managersand business pressure on the behavior of aggressive financial reporting. The data collection method is a scenario-based questionnaire and the data analysis method is Anova. In order to test the research hypotheses, a scenario-based questionnaire was used, taken from the research of Desai et al. (2020). The period of the study is the 2023 and the statistical population includes financial managers. Based on the table of Cohen et al. (2000), the study sample included 166 financial managers. Variance analysis was used to test research hypotheses. The results of the research showed that when there is business pressure, financial managers are more inclined to aggressive financial reporting. Also, the study results indicate that financial managers who have a growth mindset are more inclined to aggressive financial reporting. However, the interaction of business pressure and growth mindset does not increase financial managers' willingness to aggressive financial reporting.