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:: Volume 1, Issue 2 (3-2017) ::
aapc 2017, 1(2): 41-63 Back to browse issues page
The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality
Javad Mohammadi 1, Hossien Fakhari 2
1- MSc. student niversity of Mazandaran
2- Associate professor of accounting, university of Mazandaran,Iran , H733HF@yahoo.com
Abstract:   (1128 Views)

Financial managers as a part of human capital of organization have an important role in the presentation of information and transparency of entity’s information environment. They use the disclosure as a tool for doing of their responsibility and work commitments. We expect that personal character and attributes effects on the disclosure quality. In this reasoning the main purpose of this research is an investigation about the impact of personal self-control and religious commitment characters of the financial manager of TSE on the disclosure quality. For this purpose, we measure self-control in 1393 by the Tanji and religious commitment by Khodayarifard and other questionnaire and analyze data based on path analyze method. Findings shows self-control effects on the disclosure quality, but religious commitment does not effects on the disclosure quality. This finding helps to the literature of determination of disclosure, also helps to the organizations in hiring of the qualified managers.

Keywords: Self-Control, Religious Commitment, Financial Managers, Disclosure Quality
Full-Text [PDF 228 kb]   (640 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/07/29 | Accepted: 2016/10/3 | Published: 2017/03/19
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Mohammadi J, Fakhari H. The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality. aapc. 2017; 1 (2) :41-63
URL: http://aapc.khu.ac.ir/article-1-142-en.html

Volume 1, Issue 2 (3-2017) Back to browse issues page
فصلنامه دستاوردهای حسابداری ارزشی و رفتاری Valued and Behavioral Accountings Achievements
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