دانشگاه آزاد اسلامی واحد علوم و تحقیقات

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Khozein, Ali, Hosseinpour, Saeed, kheradyar, sina, Mohammadi, Fazel. (1402). Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting. , 8(29), 81-92. doi: 10.30495/ijfma.2023.21126
Ali Khozein; Saeed Hosseinpour; sina kheradyar; Fazel Mohammadi. "Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting". , 8, 29, 1402, 81-92. doi: 10.30495/ijfma.2023.21126
Khozein, Ali, Hosseinpour, Saeed, kheradyar, sina, Mohammadi, Fazel. (1402). 'Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting', , 8(29), pp. 81-92. doi: 10.30495/ijfma.2023.21126
Khozein, Ali, Hosseinpour, Saeed, kheradyar, sina, Mohammadi, Fazel. Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting. , 1402; 8(29): 81-92. doi: 10.30495/ijfma.2023.21126

Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting

International Journal of Finance & Managerial Accounting
دوره 8، شماره 29، تیر 2023، صفحه 81-92  XML اصل مقاله (659.59 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2023.21126
نویسندگان
Ali Khozein email orcid 1؛ Saeed Hosseinpour2؛ sina kheradyar3؛ Fazel Mohammadi4
1Department of Accounting,, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran,
2Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3Department of Accounting,, Rasht Branch, Islamic Azad University, Rasht, Iran
4Department of Financial Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran
چکیده
Paying attention to ethical principles and behavioral characteristics in the area of accounting and financial reporting in a way that leads to the expansion of honest reporting is growing. In this regard, the present study is an attempt to investigate the factors such as mental health, perfectionism and timely performing of accountants on honest financial reporting. The research data were obtained by using relevant questionnaires. The statistical sample of the study was 350 accountants of companies listed on the Tehran Stock Exchange in 2020. The research hypotheses were tested by structural equation modeling in PLS software. According to the results of the study, mental health and perfectionism are effective in providing timely information and honest financial reporting, and the effect of timely doing things on honest reporting has not been confirmed. managements should make arrangements to improve the level of mental health and create a sense of perfectionism in their accountants so that they can be more confident to improve the quality of financial reports.
کلیدواژه‌ها
Honest Reporting؛ Accounting؛ Timeliness؛ Mental Health؛ Perfectionism
مراجع
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