Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of CEO narcissism on the relationship between CEO's academic record and cash retention

Document Type : Original Article

Author
Graduated from the University of Science and Culture, Tehran, Iran
Abstract
The purpose of this study is to investigate whether the CEO's narcissism has a significant effect on the relationship between the CEO's academic record and cash retention. The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1399 and using the information of 120 companies and multivariate linear regression method was tested. The test results of the first main hypothesis show that the variable of the CEO's educational background has a significant relationship with cash retention; In other words, the CEO's educational background has a significant effect on cash retention. Also, the results of the first sub-hypothesis indicate that the interactive variable of the CEO's narcissism (CEO photo) * CEO's educational background has a significant relationship with cash retention; And the results of the second sub-hypothesis indicate that the interactive variable of CEO's narcissism (CEO's reward) * CEO's educational background has a significant relationship with cash retention.
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