Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of managers' narcissism on the relationship between accounting concepts (financial reporting quality, social responsibility) and financial reporting readability

Document Type : Original Article

Authors
omid samiei 1
davood yosefvand 2
zahra rahmanpour 3
1 Assistant Professor, Accounting Department, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
2 Assistant Professor, Accounting Department, Parandak Institute of Higher Education, Saveh, Iran.
3 Master of Accounting, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
The present study examines the effect of managers' narcissism on the relationship between accounting concepts (financial reporting quality, social responsibility) and financial reporting readability. This study is an applied study in terms of its nature and descriptive method and in terms of its purpose, and since in the present study the current state of variables has been analyzed using information collection through past information, it is included in the category of descriptive and post-event studies. In the course of conducting this study, 2 hypotheses were formulated and 170 companies were selected through Cochrane formula sampling for a 10-year period between 2015 and 2024, and the data related to the research variables were analyzed after collection in Excel software using Eviews statistical software. The results of the hypothesis test showed that managers' narcissism has an effect on the relationship between financial reporting quality and financial reporting readability, and managers' narcissism has an effect on the relationship between social responsibility and financial reporting readability.
Keywords
Managerial narcissism
financial reporting quality
social responsibility
financial reporting readability
Subjects