List of Articles financial managers

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  1 - The role of decision making styles and risk taking with financial performance of managers (study: Banking Industry)
  Shiva Karami Abdolmajid Dehghan Abbas Khodadadi
  The aim of the present research was to determine role of decision making styles and risk taking with financial performance of managers. The statistical population of this research was all managers of Hekmat Bank Branches in Tehran year of 2017. The research sample consi More

  The aim of the present research was to determine role of decision making styles and risk taking with financial performance of managers. The statistical population of this research was all managers of Hekmat Bank Branches in Tehran year of 2017. The research sample consisted of 70 financial managers who were selected convenience sampling method. Data collected from the Performance of Managers Questionnaire, Decision Making Styles Questionnaire and Scale of Risk taking were used. Pearson correlation and regression analysis were used to analysis the data. The results indicated that there were signification correlation between secure decision making styles and financial performance of managers. Also There are signification positive correlation between secure risk taking and financial performance of managers. The results of multiple regression showed that the decision making styles and risk taking was signification the predictor of financial performance of managers.This finding has important implications for improving the performance of managers. Manuscript profile
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  2 - Presenting a model of the effect of decision-making styles on scenario-based profit management by considering five neo personality factors in financial managers
  Manouchehr Aravand zohreh hajiha hamidreza kordlouie mohammad khanmohammadi tahereh mahmoodian
  10.30495/jma.2023.21909
  In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five More

  In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources. Manuscript profile
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  3 - Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches
  najmeh kargarkamvar Mohammad Hamed Khanmohammadi shohreh yazdani Zahra Moradi
  Ethical decisions among accounting professionals are still considered as an issue importand, because accounting fraud will never be stopped and will affect accounting. The literature on business ethics tends to refer to religious affiliation as an indicator of ethical b More

  Ethical decisions among accounting professionals are still considered as an issue importand, because accounting fraud will never be stopped and will affect accounting. The literature on business ethics tends to refer to religious affiliation as an indicator of ethical behavior in financial decision-making approaches. The main purpose of this research is The impact of religious orientation on decision-making of financial managers. The present study was applied in a correlational approach and the required data were collected using a questionnaire and a financial scenario from a statistical society including 200 financial managers Companies accepted in Tehran Securities Exchange during the period of 2017and using the minimum structural equations Squares have been analyzed. The results show that the extrinsic religious orientation, has a significant and positive effect on pragmatic approach (selfishness). In addition, in financial directors with extrinsic religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical In addition, in financial directors with extrinsic religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical. Manuscript profile
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  4 - Examining the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies
  Saeed Amoorezaee Hossein  Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi
  Purpose: The purpose of this research is to investigate the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies. Methodology: The statistical sample of the research More

  Purpose: The purpose of this research is to investigate the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies. Methodology: The statistical sample of the research is 144 financial managers of companies admitted to the Tehran Stock Exchange. A simple random sampling method was used to calculate the statistical sample size. The field data collection method and the data collection tool is a standard questionnaire. This research is descriptive in terms of type and practical in terms of purpose. In this research, SPSS and SmartPLS software were used to check the research model. Findings: The results of the research showed that the components of job requirements, psychological components and financial technologies have positive effects on the performance of financial managers. Also, it was found that financial technologies play a positive and significant mediating role in the relationship between psychological components and job requirements with the performance of financial managers. Originality: It can be concluded that improving the level of each of the components of job requirements, psychological components and financial technologies can improve the performance of all financial managers. Manuscript profile
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  5 - Information Asymmetry and Ethical View of Financial Managers
  Mohammad Kashanipour Foroozan Fatahi
  The purpose of the present study is to review the correlation between information asymmetry and the ethical view of financial managers of the accepted corporations in Tehran Stock Exchange. For measuring information asymmetry, range criterion of the difference between s More

  The purpose of the present study is to review the correlation between information asymmetry and the ethical view of financial managers of the accepted corporations in Tehran Stock Exchange. For measuring information asymmetry, range criterion of the difference between sell and buy proposed price was used. Besides, the ethical view of financial managers was evaluated using the questionnaire of moral condition. In this research, 72 accepted corporations in the Tehran Stock Exchange in 2017 were studied. Partial least squares regression and Smart PLS software were used for hypothesis testing of the research. The results showed that there is significantly negative correlation between information asymmetry and idealistic view of financial managers in Tehran Stock Exchange. Moreover, a significantly positive correlation was observed between information asymmetry and relativist view of financial managers of Tehran Stock Exchange. As a result, the idealistic moral view of managers decreases information asymmetry. Manuscript profile
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  6 - Variable effecting ethical performance of managers and heads of accounting for innovation in Tehran Stock Exchange
  saeed safania ُSina Kheradyar keyhan azadi ali delavar
  Abstract:Objective: The aim of this study was to investigate the role of variables affecting the ethical performance of financial managers and heads of accounting for innovation in the Tehran Stock Exchange.Method: The research population consisted of two parts: qualita More

  Abstract:Objective: The aim of this study was to investigate the role of variables affecting the ethical performance of financial managers and heads of accounting for innovation in the Tehran Stock Exchange.Method: The research population consisted of two parts: qualitative and quantitative; In the qualitative section, a number of professors and financial managers and heads of accounting with more than 20 years of experience and in the quantitative section, 500 managers and heads of accounting were randomly selected from companies listed on the Tehran Stock Exchange. The research instruments included a researcher-made questionnaire of managers' performance and James Rast (1979) Ethical Judgment Questionnaire.Results: The results of correlation test showed that there is no significant relationship between managers' age and their work experience with moral performance and it is for both variables (p> 0.05). In order to predict the performance, the results of the drawn model indicated the adequacy of the model and also the standard coefficient of prediction equal to 0.34 and the value of t-statistic equal to 4.57 indicate that this coefficient of prediction was significant and the principles were observed Ethics will have a significant impact on the ethical performance of managers.Conclusion: Observance of ethical principles alone predicts about 11% of change in managers' performance. Manuscript profile