مشخصات پژوهش

عنوان	The Effect of Personality Characteristics of Financial and Executive Directors on the Quality of Financial Reporting
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	Personality characteristics, Corporating governance, Sex, Quality of financial reporting, Financial and executive directors
چکیده	This research is to investigate different aspects of personality Characteristics of financial and executive directors and their impacts on accounting information. This research is organized around three themes including examining the effect of financial and executive director’s replacement on quality of financial reporting, the effect of managements’ too much self-confidence on the output of financial reporting, finally the effect of financial and executive directors’ sex on the output of financial reporting. Through considering objective samples, this research tries to study the importance of personality characteristics of financial and executive directors as an important factor on outputs of financial reporting. This study also attempts to present a new insight into improving the quality of corporating governance and financial reporting. Finally, it shows that without considering the personality characteristics of financial and executive directors, the structure of corporating governance in each firm cannot maximize the stockholders wealth.
پژوهشگران	محمد نظری پور (نفر دوم)، سنور مدرسی (نفر اول)