The Impact of Management Disorders on Financial Reporting Agility

Agility paradigm has been proposed to improve the ability in dynamic environment and organizational invariance. Undoubtedly, organizations can successfully use new approaches and strategies, such as agility. One of the responsibilities that can be used to achieve success in the realm of financial decisions is its managers. The responsibility of preparing and reporting the financial statements is as the core of financial reporting with the board of directors. The purpose of this study is to investigate the relationship between psychological disorders and agility in financial reporting. For this purpose, five incompatible personality profiles were introduced as follows: Antagonism, Detachment, Negative Affect, Disinhibition, Psychotics. The statistical population of this study is the managers of Iranian companies working in 2020. Using simple random sampling and Morgan table, 101 people were selected as the sample and were analyzed by soft ware of PLS software .The results of correlation analysis of management personality disorders with financial reporting agility indicate that managerial personality disorders have a negative and significant relationship with financial reporting agility .Also the findings showed that the relationship between Antagonism, Dis inhibition and Psychotics with agility in financial reporting is not significant. There is also a negative and significant relationship between Detachment and Negative affect with financial reporting agility .