Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of managers' behavioral characteristics on the transparency of financial information; The role of conservatism (case study: Lorestan Province Electricity Distribution Company)

Document Type : Original Article

Authors
meysam mahmoudzadeh 1
Mehrdad Nikpay 2
Afsaneh asgari 3
1 Department of Accounting, Aliguderz Branch, Islamic Azad University, Aliguderz, Iran
2 Vice President of Finance and Support of Electricity Distribution Company of Lorestan Province
3 Financial manager of the power distribution company of Lorestan province
Abstract
In recent years, researches related to conservatism in financial information have increased significantly and various researchers have examined and tested the mutual relationship between conservatism and the fundamental variables of financial information. Almost all previous researches conducted in the field of conservatism of financial information have been related to quantitative conservatism, i.e. conservatism in financial numbers; The purpose of this research is the effect of managers' behavioral characteristics on the transparency of financial information; The role of conservatism in the electric power distribution company of Lorestan province. In this research, a questionnaire was used based on previous research and elite opinion. This study focused on the model and behavioral characteristics of managers on financial information transparency; The conservatism role helps.Our findings also make managers more aware of the use of financial information transparency. The results show that there is a meaningful relationship between the components.
Keywords
Behavioral characteristics
financial managers
financial information
conservatism
Subjects