نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری،گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور،ایران.
2 استادیار،گروه حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران.
3 دانشیار،گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران
4 استادیار،گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction: One of the basic foundations of a company's success is having good and efficient managers. The competence of managers depends more on their behavior, personality traits and attitudes than on their knowledge and skills.
. Methods: The statistical population of this study is all companies listed on the Tehran Stock Exchange in 1396 and a questionnaire was sent to selected companies and finally 50 companies that responded were placed in the statistical sample of this research. . In order to evaluate the personality traits of the CEO from the Neo Five Factor Test, earnings management, which includes earnings management based on accruals and real items, the adjusted and face-to-face Jones model was used, respectively, and the Kyoto Bean Index was used to measure firm value.
Results:
The results show that there is a positive and significant relationship between neuroticism and extraversion with earnings management and there is a negative and significant relationship between flexibility, adaptability and conscientiousness with earnings management. does not have.
Conclusion:
The results show that there is an indirect relationship between the competence and personality traits of managers and their performance, and this variable affects their performance and quality of work.
کلیدواژه‌ها [English]
)