The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange

Iranian Journal of Accounting, Auditing and Finance

مقاله 1، دوره 3، شماره 3، پاییز 2019، صفحه 1-17  

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.87538

نویسندگان

Amir Ghafourian Shagerdi ¹؛ Mahbube Javan²؛ Mohammad Sajjad Ghafourian Shagerdi ³

¹Imam Reza International University of Mashhad, Faculty of Management and Accounting, Department of Accounting

²Imam Reza International University of Mashhad, Faculty of Management and Accounting, Department of Accounting,

³Imam Reza International University of Mashhad, Faculty of Management and Accounting, Department of Management

چکیده

The present study aimed to investigate CEO overconfidence and narcissism on the relationship between social responsibility and financial performance in companies listed on the Tehran Stock Exchange. This research was applied in purpose and was descriptive-correlational in its method. This research's statistical population included all the firms listed in the Tehran Stock Exchange, 147 companies operating in various industries from 2011 to 2016. The hypothesis testing method was performed by the regular regression method using Eviews software. The results showed that there was a positive and significant relationship between social responsibility and financial performance. Furthermore, overconfidence had no significant effect on the relationship between social responsibility and financial performance. Finally, CEO narcissism did not significantly affect the relationship between social responsibility and financial performance.

کلیدواژه‌ها

CEO Overconfidence؛ CEO Narcissism؛ social responsibility؛ Financial Performance؛ Tehran Stock Exchange