Manipulation of financial reports is influenced by behavioral and non-behavioral factors. One of the behavioral factors is the personality traits of Machiavellianism and narcissism. In psychology, these two behaviors are called dark personality traits that can affect people's honesty and good behavior. Accordingly, this study seeks to investigate the effect of managers' personality traits on the tendency to manipulate financial statements. In this research, 118 companies listed on the Tehran Stock Exchange in the period 1399-1399 have been studied. To test the hypotheses, Pold regression models were used. The results indicate that the personality traits of Machiavellianism and narcissism of managers have a positive and significant effect on the tendency to manipulate financial reports.
einabadi,J. and soleimani poriya,M. (2022). Investigating the effect of managers' personality traits on the tendency to manipulate financial reports. Journal of Accounting and Management Vision, 5(56), 129-144.
MLA
einabadi,J. , and soleimani poriya,M. . "Investigating the effect of managers' personality traits on the tendency to manipulate financial reports", Journal of Accounting and Management Vision, 5, 56, 2022, 129-144.
HARVARD
einabadi J., soleimani poriya M. (2022). 'Investigating the effect of managers' personality traits on the tendency to manipulate financial reports', Journal of Accounting and Management Vision, 5(56), pp. 129-144.
CHICAGO
J. einabadi and M. soleimani poriya, "Investigating the effect of managers' personality traits on the tendency to manipulate financial reports," Journal of Accounting and Management Vision, 5 56 (2022): 129-144,
VANCOUVER
einabadi J., soleimani poriya M. Investigating the effect of managers' personality traits on the tendency to manipulate financial reports. Journal of Accounting and Management Vision, 2022; 5(56): 129-144.
