نقش تعدیلگر سوگیری کلیشه و شباهت بر تأثیر برون‌گرایی مدیرعامل بر پیش‌بینی تحلیل‌گران مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.

10.22103/jak.2024.23239.4036

چکیده

هدف: ویژگی شخصیت برون‌گرایی مدیرعامل می‌تواند یکی از اطلاعات غیرمالی مؤثر بر پیش‌بینی تحلیل‌گران مالی درباره عملکرد شرکت است. همچنین، سوگیری‌های شناختی کلیشه و شباهت در پیش‌بینی تحلیل‌گران مالی، آن‌ها را به این باور رسانده است که مدیرعامل برون‌گرا موفق‌تر هستند. بر این اساس، هدف پژوهش حاضر بررسی نقش تعدیلگر سوگیری کلیشه و شباهت بر تأثیر برون‌گرایی مدیرعامل بر پیش‌بینی تحلیل‌گران مالی است.
 
روش: پژوهش حاضر از نظر هدف، کاربردی و از دیدگاه گردآوری داده‌ها، پیمایشی است. به‌منظور گردآوری داده‌ها از پرسشنامه مبتنی بر سناریو استفاده شده است و روش تحلیل داده‌ها از نوع استنباطی است. جامعه آماری پژوهش تحلیل‌گران مالی بوده و بر اساس روش نمونه گیری توان آزمون تعداد 200 تحلیلگر مالی، در بازه زمانی سال 1402 انتخاب گردید. برای آزمون فرضیه‌های پژوهش از تحلیل مقایسه میانگین استفاده شد.
 
یافته‌ها: نتایج پژوهش اشاره دارد که شخصیت برون‌گرایی مدیرعامل بر پیش‌بینی تحلیل‌گران مالی تأثیر ندارد و سوگیری کلیشه و شباهت نیز پیش‌بینی تحلیل‌گران مالی را تعدیل نکرده است.
 
نتیجه‌گیری: در کل، نتایج پژوهش اشاره دارد که تحلیل‌گران مالی در محیط اقتصادی ایران در پیش‌بینی‌های عملکرد شرکت سوگیری کلیشه و شباهت ندارند و این سوگیری‌ها منجر به انحراف پیش‌بینی آنها در خصوص عملکرد شرکت نشده است.

کلیدواژه‌ها

موضوعات

مراجع

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  • تاریخ دریافت: 28 فروردین 1403
  • تاریخ بازنگری: 19 مرداد 1403
  • تاریخ پذیرش: 17 شهریور 1403

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