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The Effect of HEXACO's Sixth Personality Characteristics on Managing Information Atomicity with Disclosure Mediation of Social Responsibility

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, Torbat-e Jam Branch, Islamic Azad University, Torbat-e Jam, Iran.

2 Assistant Prof, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.

3 Assistant Prof, Department of Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran.

4 Associate Prof, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.

Abstract

Introduction: One of the fundamental basis of a company's success is having good and efficient managers; the managers' merits depends more on their behavior, personality traits, and attitudes than on their knowledge and skills. The purpose of this study is to investigate the effect of managers' characteristics on information symmetry with mediating the social responsibility disclosure in Tehran Stock Exchange companies. Method: The statistical population of this study is all companies accepted in Tehran Stock Exchange in 2018. The sample of study includes 50 Tehran Stock Exchange companies. In order to test the research hypotheses, structural equation model was used using partial least squares method through software (PLS3). Hexaco 6 Factor Questionnaire (2004) and the researcher made checklist were used to measure personality traits and social responsibility disclosure, respectively. In addiotion, to assess information symmetry, the difference between the proposed purchase price and the proposed selling price of the company's shares on the Tehran Stock Exchange was utilized. Results: The results showed that there was a positive and significant relationship between honesty, humility, agreement, conscientiousness and openness to experience and disclosure of social responsibility.Also, the above four personality factors can affect the symmetry of information by mediating the disclosure of social responsibility.

Keywords

References
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Social Cognition
Volume 9, Issue 1 - Serial Number 17
May 2020
Pages 173-188
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