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Information Journal Paper

Title

Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management

Pages

  167-190

Abstract

 Narcissist managers, with behavioral characteristics such as selfishness, domination, and self-aggrandizement, don’, t consider rules and regulations important. They manipulate detailed accounting reports opportunistically using positive words in an optimistic manner. This study aims to investigate the relationship between managers' Narcissism and the Optimistic tone of financial reporting with the moderating role of earnings management. To measure Narcissism, two proxies are used: the area of managers’,signatures and the ratio of managers' remuneration to the total annual salary of employees, and vocabulary frequency as a criterion to measure Optimistic tone. The sample includes 115 companies listed in Tehran Stock Exchange throughout 2011-2018. To test the research hypotheses, regression has been used. Results indicate that there is a positive and meaningful correlation between the Narcissism of managers and the Optimistic tone in financial reporting. In other words, narcissist managers consider financial reports prepared based on an Optimistic tone as an opportunity to satisfy their insatiable desire for self-promotion. Earnings management has got a positive moderating effect on the correlation of Narcissism of managers and Optimistic tone in financial reporting.

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    APA: Copy

    Akbarlou, Elnaz, ZEYNALI, MEHDI, ALINEZHAD SAROKOLAEI, MEHDI, & BARADARAN HASANZADEH, RASOOL. (2022). Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 18(72), 167-190. SID. https://sid.ir/paper/1031841/en

    Vancouver: Copy

    Akbarlou Elnaz, ZEYNALI MEHDI, ALINEZHAD SAROKOLAEI MEHDI, BARADARAN HASANZADEH RASOOL. Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2022;18(72):167-190. Available from: https://sid.ir/paper/1031841/en

    IEEE: Copy

    Elnaz Akbarlou, MEHDI ZEYNALI, MEHDI ALINEZHAD SAROKOLAEI, and RASOOL BARADARAN HASANZADEH, “Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 18, no. 72, pp. 167–190, 2022, [Online]. Available: https://sid.ir/paper/1031841/en

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