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  • 标题:Investigating the drsired accounting information of investors in Tehran Stock Exchange based on their personality traits
  • 其他标题:Investigating the drsired accounting information of investors in Tehran Stock Exchange based on their personality traits
  • 本地全文:下载
  • 作者:Namazi, Mohammad ; Zeraatgari, Ramin
  • 期刊名称:پژوهش‌های تجربی حسابداری
  • 印刷版ISSN:2251-8509
  • 电子版ISSN:2538-1520
  • 出版年度:2020
  • 卷号:10
  • 期号:4
  • 页码:26-50
  • DOI:10.22051/jera.2018.18970.1925
  • 出版社:Alzahra University
  • 摘要:The purpose of this study is identifying the interested accounting information of the active investors on Tehran Stock Exchange (TSE) based on their personality traits. In this regard, the NEO Multi-Personality Questionnaire (NEO-FFI) was used to determine the personality traits of investors. The research method is a descriptive survey based traits. The statistical population of this study consisted of all real investors who are active in the TSE. In addition, simple random sampling was used. The statistical sample consisted of 379 investors. One-Way ANOVA in SPSS software was used to test the hypotheses of the research. The results of the research showed that the personality trait of investors is an effective factor in their accounting information interests, and investors with more risk averse personality traits are more interested in reliable information while investors with more risky personality types are interested in relevant information. Regardless of the different types of personality, almost all investors are very interested in obtaining information about the trading volume with related parties and auditor report. However, in terms of sales growth information over the past ten years, investors have shown the least interest in this trait of information.
  • 关键词:Accounting Information;Personality type;Investors;Behavioural Finance;Behavioural Accounting
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