Investigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations

The purpose of this study is to investigate the effect of psychological characteristics of financial managers on voluntary disclosure of information. This current study is regarding to its results is applicable; and its purpose is analytical; and in terms of time period, it has been intermittent. The statistical population of the study is the financial managers of companies listed on the Tehran Stock Exchange and the statistical sample was determined based on the Cochran's formula of 130 people. To measure voluntary information disclosure, System Group Co (2018) questionnaire was used, which includes 8 factors (information background, future perspective, corporate governance and internal process, innovation and growth, sales and customer information, human resource, social and environmental performance and financial information), and Goldberg's five-factor personality questionnaire (including neuroticism, conscientiousness, extroversion, adaptation, and receptivity) was used to calculate psychological characteristics. The results of the analysis based on structural equations showed that the psychological characteristics of financial managers have a significant relationship with the voluntary disclosure of information of companies listed on the Tehran Stock Exchange.