Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

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Taheri Abed Reza; ALINEZHAD SAROKOLAEI MEHDI; Faghani Makerani Khosrow

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:2 (17) Page(s): 85-110

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Information Journal Paper

Title

Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

Author(s)

Taheri Abed Reza | ALINEZHAD SAROKOLAEI MEHDI | Faghani Makerani Khosrow | Issue Writer Certificate

Keywords

data envelopment analysisQ1

CEOs’s educational degreesQ1

Financial Reporting TransparencyQ1

Tehran Stock ExchangeQ2

Abstract

Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparency of financial reporting has been investigated. According to the research constraints, the 110 companies accepted in Tehran Stock Exchange have been investigated during the period of 2010-2016. To measure the ability variable from data envelopment analysis technique, and The variable of financial knowledge from Type of educational degrees of CEOs, and to measure Financial Reporting Transparency from multidimensional criterion that covers a wide range of concepts related to transparency, has been used. The results of the research showed that the CEOs’ s ability has a positive effect on the transparency of financial reporting, But this effect was not significant. Also, there is a no significant relationship between the financial knowledge of CEOs and transparency of financial reporting. Finally, the results of the research showed that ability and CEOs’ s financial knowledge Simultaneously have a positive and significant effect on transparency of financial reporting.

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APA: Copy

Taheri Abed, Reza, ALINEZHAD SAROKOLAEI, MEHDI, & Faghani Makerani, Khosrow. (2018). Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(2 (17) ), 85-110. SID. https://sid.ir/paper/360561/en

Vancouver: Copy

Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow. Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(2 (17) ):85-110. Available from: https://sid.ir/paper/360561/en

IEEE: Copy

Reza Taheri Abed, MEHDI ALINEZHAD SAROKOLAEI, and Khosrow Faghani Makerani, “Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 2 (17) , pp. 85–110, 2018, [Online]. Available: https://sid.ir/paper/360561/en

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