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Zakerean, Morteza. (1400). The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability. سامانه مدیریت نشریات علمی, 5(2), 45-59. doi: 10.22067/ijaaf.2021.40336
Morteza Zakerean. "The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability". سامانه مدیریت نشریات علمی, 5, 2, 1400, 45-59. doi: 10.22067/ijaaf.2021.40336
Zakerean, Morteza. (1400). 'The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability', سامانه مدیریت نشریات علمی, 5(2), pp. 45-59. doi: 10.22067/ijaaf.2021.40336
Zakerean, Morteza. The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability. سامانه مدیریت نشریات علمی, 1400; 5(2): 45-59. doi: 10.22067/ijaaf.2021.40336

The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability

Iranian Journal of Accounting, Auditing and Finance
مقاله 5، دوره 5، شماره 2 - شماره پیاپی 15، مرداد 2021، صفحه 45-59    اصل مقاله (862.33 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.40336
نویسنده
Morteza Zakerean*
PhD in Accounting from Birjand Branch of Azad University
چکیده
The present study assesses the relationship between corporate reputation, CEO narcissism, and financial statement comparability of listed firms on the Tehran Stock Exchange.  For this study, multivariate and logistic regression is used for hypothesis testing. The study's statistical population includes all listed firms on the Tehran Stock Exchange during 2012-2017, and the sample comprises 740 year-company. The exploratory factor analysis of 34 variables is used for calculating corporate reputation. The study results show a positive and significant relationship between corporate reputation, CEO narcissism, and financial statement comparability. This means that by increasing corporate reputation, the comparability of financial statements and CEO narcissism will go up. This paper can contribute to the development of knowledge in this field, and this is the first study to compute corporate reputation using the exploratory factor analysis of 34 variables.
کلیدواژه‌ها
Corporate reputation؛ CEO narcissism؛ Financial statement comparability
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