International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Moderating the impact of information presentation format on the relationship between emotional intelligence and judgment decision-making quality of investors

Document Type : Review paper

Authors
zahra mirzazadeh 1
Shohreh Yazdani 2
Mohammadhamed Khanmohammadi 3
Tahereh Mahmoudian Dastnaee 4
1 PhD student, department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran
2 Assistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
3 Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
4 Assistant Professor, Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran
10.30495/ijfma.2023.72506.1997
Abstract
The extant study aims to determine the impact of information presentation format on the relationship between emotional intelligence, risk-taking, self-confidence, and strategic thinking with investors' judgment and decision-making quality. The research method is analytical-correlational in terms of objective and is a quantitative and applied study in terms of the research process. The statistical population comprised individuals who had stock codes, and the sample size equaled 366 through software. The relevant standard questionnaires have been used to assess the variables. The data collected through SMART PLS/4 software were analyzed, and the results of hypotheses testing indicated that the information presentation format had no moderating impact on the hypotheses except for the first hypothesis. In other words, the information presentation format had moderating impact on the relationships between emotional intelligence and judgment decision-making quality only in the first hypothesis, which addresses the impact of emotional intelligence on self-confidence. It is recommended that standard setters and non-profit entities consider the results of this study in their decisions related to internal and external reporting information presentation to meet the management needs of the company and external users.
Keywords
Information Presentation Format
Emotional Intelligence
Judgment Decision-Making Quality
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