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The Impact of Cultural Intelligence of Financial Managers on Corporates Financial Reporting Quality | ||
| راهبرد مدیریت مالی | ||
| Article 9, Volume 11, Issue 4 - Serial Number 43, December 2023, Pages 197-218 PDF (377.61 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.22051/jfm.2019.25367.2030 | ||
| Authors | ||
| Hassan Ahmadi* 1; Hashem Valipour2; Gholamreza Jamali3 | ||
| 1Ph.D Student, Department of Accounting, Yasooj Branch, Islamic Azad University, Yasooj, Iran | ||
| 2Associate Professor of Accounting, Department of Accounting, Islamic Azad University, Yasooj Branch, yasooj, Iran | ||
| 3Associate Professor of Industrial Management, Faculty Member of Persian Gulf University, Bushehr, Iran | ||
| Abstract | ||
| The purpose of this research studies the impact of financial managers' cultural intelligence on the financial reporting quality of the firms listed in the Tehran Stock Exchange. The instruments of this research were the Cultural Intelligence Questionnaire (David Livermore, 2009) and the financial statements of the firms listed in Tehran Stock Exchange to study of the financial reporting quality. For this purpose, the data of 98 companies listed in Tehran Stock Exchange have been collected and processed. The realm of research is from 2013 to 2017. In this research, the modified Jones model is used to measure financial reporting quality. The findings of this research showed that the cultural intelligence of financial managers has a Positive and significant impact on financial reporting quality. So that for each change in each component of cultural intelligence (Motivational cultural Intelligence, Cognitive cultural Intelligence, Metacognitive cultural Intelligence, and Behavioral cultural Intelligence) Major changes have been made in the positive and significant direction in the financial reporting quality. | ||
| Keywords | ||
| Cultural Intelligence; Financial Leverage; Firm Size; Financial Reporting Quality; Stock Exchange | ||
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| References | ||
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