The Impact of Psychological Dimensions of Financial Managers on Financial Reporting Quality

One of the primary and most important sources of information for decision-makers, especially external users, is companies reports and financial statements. Therefore, this study aims to determine the personality traits affecting managers and companies financial reporting on the Tehran Stock Exchange. For this purpose, a sample consisting of companies listed on the Tehran Stock Exchange from 2014 to the end of 2018 was selected. After studying the theoretical foundations of research topics and formulating research hypotheses, collect and prepare data sets used by researchers and eventually hypotheses using structural equation modelling approach tested and analysed. The results show that personality traits significantly affect the financial reporting of managers and companies listed on the Tehran Stock Exchange. Thus, investors and the board of directors of companies are advised to consider the personality traits and components of financial intelligence of the person or persons in question at an acceptable level in selecting financial managers.