نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، پیام نور، تهران، ایران.
2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The tone of disclosure of reports can have a signal value for high-powered executives and can be used as a tool for information management. The new CEO is under more supervision in the early years of his appointment due to the lack of sufficient knowledge of the board of directors' ability and management skills; Therefore, the career concerns of the CEO is more in the first years of his tenure and affects the tone of information disclosure. The purpose of this research is to investigate the effect of the CEO's career concerns on the optimistic disclosure tone of information disclosure with regard to managerial ability. The investigated sample is 119 companies of Tehran Stock Exchange during the years 1390-1400. Hypotheses were analyzed using multivariate regression models. The results show that in the first three years of the CEO's tenure and the last year of the CEO's career, when the CEO's career concerns are greater, the use of an optimistic tone in the explanatory report of the board of directors decreases. The CEO with greater ability to show her superior skills in the early years of her tenure uses a more optimistic tone and in the last year of her tenure, the ability of the CEO leads to maintaining the approach of using an optimistic tone in financial reports. The use of the optimistic tone of disclosure increases with the increase of the tenure of the CEO,
کلیدواژهها [English]
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