Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of CEO behavioral disorders on financial reporting transparency.

Document Type : Original Article

Authors
1 Master of Accounting, Momqan Branch, Islamic Azad University, Momqan, Iran.
2 Assistant Professor, Accounting Department, Momqan Branch, Islamic Azad University, Momqan, Iran.
Abstract
The aim of this study is to determine the effect of CEO behavioral disorders on financial reporting transparency. The present study is applied in terms of its purpose and is causal after the event in terms of its methodology. The statistical population of the study is companies listed on the Tehran Stock Exchange, which were included in the statistical sample of this study using the systematic exclusion sampling method of 128 companies. The research period is from 2016 to 2022. Regression analysis was used to test the research hypotheses. The results of the study show that there is no significant relationship between CEO narcissism and financial reporting transparency. However, there is a negative and significant relationship between CEO overconfidence (overinvestment) and financial reporting transparency. Also, there is a negative and significant relationship between CEO shortsightedness and financial reporting transparency.
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