The Impact of CEOs’ s Narcissism on Financial Reporting Transparency

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Taheri Abed Reza; ALINEZHAD SAROKOLAEI MEHDI; Faghani Makerani Khosrow

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:12 | Issue:48 Page(s): 71-93

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Title

The Impact of CEOs’ s Narcissism on Financial Reporting Transparency

Author(s)

Taheri Abed Reza | ALINEZHAD SAROKOLAEI MEHDI | Faghani Makerani Khosrow | Issue Writer Certificate

Keywords

CEOs’s NarcissismQ1

Signature SizeQ1

Financial Reporting TransparencyQ1

Behavioral FinanceQ2

Abstract

Narcissism is a personality trait that its holders tend to admire and exaggerate in about themselves. Narcissistic managers will be more likely to be able to use the power and the asymmetry of information in order to interfere in a financial misreporting. In this research, the influence of CEOs’ s Narcissism on the transparency of financial reporting has been investigated. According to the research constraints, the 110 companies accepted in Tehran Stock Exchange have been investigated. To measure the narcissistic variable, the size of the CEOs’ s signature, and to measure Financial Reporting Transparency from multidimensional criterion that covers a wide range of concepts related to transparency, has been used. The concept of expressed transparency, including both the company's public and private information dissemination channels, and is consider both dimensions of information and quality of information. The results of the research showed that the narcissism of CEOs has a negative effect on the transparency of financial reporting, but this effect was not significant. Also, there is a significant negative relationship between the other behavioral attribute of managers, i. e. overconfidence variable and the transparency of financial reporting.

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APA: Copy

Taheri Abed, Reza, ALINEZHAD SAROKOLAEI, MEHDI, & Faghani Makerani, Khosrow. (2021). The Impact of CEOs’ s Narcissism on Financial Reporting Transparency. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(48 ), 71-93. SID. https://sid.ir/paper/399076/en

Vancouver: Copy

Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow. The Impact of CEOs’ s Narcissism on Financial Reporting Transparency. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;12(48 ):71-93. Available from: https://sid.ir/paper/399076/en

IEEE: Copy

Reza Taheri Abed, MEHDI ALINEZHAD SAROKOLAEI, and Khosrow Faghani Makerani, “The Impact of CEOs’ s Narcissism on Financial Reporting Transparency,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 48 , pp. 71–93, 2021, [Online]. Available: https://sid.ir/paper/399076/en

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