Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities

Document Type : Research Paper

Authors

1 Professor of Accounting, Shiraz University, Economics, Management and Social Sciences department, Shiraz, Iran

2 P.hD. Student in Accounting, Shiraz University University, Shiraz, Iran

Abstract

The purpose of this study is identifying interesting accounting information for Tehran Stock Exchange investors with different personalities. In this regard, the NEO Multi-Personality Questionnaire (NEO-FFI) is used to determine the personality types of investors. The research method is a descriptive survey one. The statistical population of this study is all real investors who are active in Tehran Stock Exchange. In addition, the random sampling is used to determine a sample consisting 379 investors. One-Way Anova in SPSS software is used to test the hypotheses of the research. The results of the research show that the personality type of investors is an effective factor in their information interests, moreover, investors with more risk averse personality type are more interested in reliable information while investors with more risky personality type are interested in relevant information. Regardless of the different types of personality, almost all investors are very interested in obtaining information about the trading volume with related parties and auditor report. However, investors have shown the least interest in respect of sales growth information over the past ten years. 

Keywords

References

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History

  • Receive Date: 20 January 2018
  • Revise Date: 06 May 2018
  • Accept Date: 29 May 2018

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