Drivers of Managers' Inertia in Response to Reliable Disclosure of Information
محل انتشار: مجله مالی ایران، دوره: 8، شماره: 1
سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 37
فایل این مقاله در 27 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFIFSA-8-1_004
تاریخ نمایه سازی: 29 اردیبهشت 1403
چکیده مقاله:
The flow of information in the capital market is strategically important because it determines the path of investors' decisions. In this decision-making process, the managers of the companies can disclose timely and reliable information based on their cognitive and perceptual characteristics of capital market situations. This article aims to contribute to the capital market knowledge literature by presenting the framework of managers' inertia drivers in response to reliable disclosure of information. This study adopted mixed, both inductive and deductive approaches to develop an integrated framework, validate its practicability, and verify its effectiveness in selected firms listed on the Tehran Stock Exchange, respectively. In developing the framework and implementation procedure, the study employed a systematic screening data collection (qualitative) approach to review the managers' inertia drivers. Then, in this study's second phase, the Interpretive Rating Process (IRP) and Fuzzy Reference System are used to develop the framework of managers' inertia drivers in response to reliable disclosure of information. The study's results in the qualitative part indicate the determination of ۸ driving areas of managers' inertia in the reliable disclosure of information. On the other hand, the quantitative section results showed that managers' overconfidence and excitability are the most influential fields in stimulating managers' inertia in the timely disclosure of information. Based on the results, it was determined that the excitability of managers' overconfidence in creating inertia causes managers' subjective estimates to cause exclusivity in information disclosure.
کلیدواژه ها:
نویسندگان
Mohsen Rahmani
Ph.D. Candidate, Department of Financial Engineering, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
Majid Ashrafi
Assistant Prof., Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
Parviz Sayeedi
Prof., Department of Management and Accounting, Ali Abad Katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran.
Jamadori Gorganli Davaji
Assistant Professor, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :
