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

مطالعات تجربی حسابداری مالی, 2021-12, Vol.18 (72), p.169-192

ISSN: 2821-0166 ;EISSN: 2538-2519 ;DOI: 10.22054/qjma.2021.59285.2237

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  • Title:
    Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management
  • Author: Elnaz Akbarlou ; Mehdi zeynali ; Mehdi alinezhad sarokolaei ; Rasoul baradaran hassan zadeh
  • Subjects: accounting‌ narratives ; earnings management ; narcissism ; optimistic tone
  • Is Part Of: مطالعات تجربی حسابداری مالی, 2021-12, Vol.18 (72), p.169-192
  • Description: 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.
  • Publisher: Allameh Tabataba'i University Press
  • Language: Persian
  • Identifier: ISSN: 2821-0166
    EISSN: 2538-2519
    DOI: 10.22054/qjma.2021.59285.2237
  • Source: Open Access: DOAJ Directory of Open Access Journals
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