Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 171
فایل این مقاله در 12 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFMA-8-29_007
تاریخ نمایه سازی: 18 دی 1401
چکیده مقاله:
Paying attention to ethical principles and behavioral characteristics in the area of accounting and financial reporting in a way that leads to the expansion of honest reporting is growing. In this regard, the present study is an attempt to investigate the factors such as mental health, perfectionism and timely performing of accountants on honest financial reporting. The research data were obtained by using relevant questionnaires. The statistical sample of the study was ۳۵۰ accountants of companies listed on the Tehran Stock Exchange in ۲۰۲۰. The research hypotheses were tested by structural equation modeling in PLS software. According to the results of the study, mental health and perfectionism are effective in providing timely information and honest financial reporting, and the effect of timely doing things on honest reporting has not been confirmed. managements should make arrangements to improve the level of mental health and create a sense of perfectionism in their accountants so that they can be more confident to improve the quality of financial reports.
کلیدواژه ها:
نویسندگان
Ali Khozein
Department of Accounting,, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran,
Saeed Hosseinpour
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
sina kheradyar
Department of Accounting,, Rasht Branch, Islamic Azad University, Rasht, Iran
Fazel Mohammadi
Department of Financial Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :