ارائه مدل کیفیت افشای اطلاعات حسابداری مبتنی برتحلیل رفتار مالی مدیران (دیدگاه روانشناسی شناختی)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی،گرگان، ایران

2 دانشیار و عضو هیات علمی گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی،گرگان، ایران (نویسنده مسئول)

3 دانشیار و عضو هیات علمی گروه حسابداری، واحد علی آبادکتول، دانشگاه آزاد اسلامی، علی آبادکتول، ایران

4 استادیار و عضو هیات علمی گروه مدیریت، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران

چکیده

در این پژوهش، رابطه بین رفتار مالی مدیران مبتنی بر روانشناسی شناختی و کیفیت افشای اطلاعات حسابداری با رویکرد معادلات ساختاری و معادلات رگرسیون مورد بررسی قرار گرفت. بدین منظور، نمونه ای متشکل از 128شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سالهای 1386تا 1395 انتخاب گردید. رفتار مالی مدیران مبتنی بر روانشناسی شناختی (در مدل معادلات ساختاری متغیر پنهان، در مدل رگرسیون متغیر مستقل) توسط متغیر های مشاهده پذیر کوته بینی، رفتار فرصت طلبانه و اعتماد بنفس بیش از حد مدیران و کیفیت افشای اطلاعات حسابداری نیز با استفاده از امتیاز تعلق گرفته به هر شرکت توسط سازمان بورس اوراق بهادار تهران و از طریق اطلاعیه رتیه بندی شرکت ها از نظر کیفیت افشا و اطلاع رسانی مناسب، اندازه گیری شد. پس از اطمینان یافتن از برازش قابل قبول الگوهای اندازه گیری و ساختاری پژوهش، مدل نهایی کیفیت افشای اطلاعات حسابداری با استفاده الگوی معادلات ساختاری و روش تجزیه و تحلیل Stepwise  تدوین گردید و اعتبار مدل رگرسیون پیشنهادی پژوهش با استفاد از آزمون t زوجی مورد بررسی قرار گرفت، نتایج حاکی از آن است که رفتار مالی مدیران مبتنی بر روانشناسی شناختی بر کیفیت افشای اطلاعات حسابداری موثر است.

کلیدواژه‌ها

عنوان مقاله [English]

Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers

نویسندگان [English]

  • Roya izi 1
  • Mansour Gharkaz 2
  • Parviz Saeidy 3
  • Alireza Matoofi 4
1 Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran
2 Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran (Corresponding Author)
3 Accounting Department, Ali Abad-Katoul Unit, Islamic Azad University, Ali Abad-katoul, Iran
4 Accounting Department, Gorgan Branch, Islamic Azad University of Gorgan, Iran,
چکیده [English]

In this research, the relationship between financial behavior of managers based on cognitive psychology and disclosure quality of accounting information was investigated using structural equation approach and regression equations. For this purpose, an example of 128 companies listed in the Tehran Stock Exchange between 2007 and2017was selected. The financial behavior of managers based on cognitive psychology (in the model of hidden variable structural equations in the independent variable regression model) by observable variables of narrow-mindedness, opportunistic behavior and excessive confidence of managers, and the quality of disclosure of accounting information, also using accruals Each company was measured by the Tehran Stock Exchange and through the Company's reticulation notices regarding the quality of disclosure and appropriate information. After verifying the acceptable fit of the measurement and structural patterns of the research, the final model of the disclosure of accounting information was developed using the structural equation model and the stepwise analysis method. The validity of the proposed regression model was evaluated using paired t-test. The results indicate that financial behavior of cognitive psychological managers is effective on the quality of disclosure of accounting information.

کلیدواژه‌ها [English]

  • Financial behavior of managers
  • cognitive psychology
  • disclosure quality of accounting information
  • structural equation modeling
  • Regression Model

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دانش حسابداری و حسابرسی مدیریت
دوره 7، شماره 27
مهر 1397
صفحه 63-82

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