Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers

In this research, the relationship between financial behavior of managers based on cognitive psychology and disclosure quality of accounting information was investigated using structural equation approach and regression equations. For this purpose, an example of 128 companies listed in the Tehran Stock Exchange between 2007 and2017was selected. The financial behavior of managers based on cognitive psychology (in the model of hidden variable structural equations in the independent variable regression model) by observable variables of narrow-mindedness, opportunistic behavior and excessive confidence of managers, and the quality of disclosure of accounting information, also using accruals Each company was measured by the Tehran Stock Exchange and through the Company's reticulation notices regarding the quality of disclosure and appropriate information. After verifying the acceptable fit of the measurement and structural patterns of the research, the final model of the disclosure of accounting information was developed using the structural equation model and the stepwise analysis method. The validity of the proposed regression model was evaluated using paired t-test. The results indicate that financial behavior of cognitive psychological managers is effective on the quality of disclosure of accounting information.