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، تابستان 2021، صفحه 45-59   

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

مراجع