The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability
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...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2021-05-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_40336_07c58a23b20e3602cedee11492c9aa97.pdf |
| _version_ | 1818209594447495168 |
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| author | Morteza Zakerean |
| author_facet | Morteza Zakerean |
| author_sort | Morteza Zakerean |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-12T05:03:12Z |
| format | Article |
| id | doaj.art-7c5e59012b5142a2a4ca4474d7171222 |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-12-12T05:03:12Z |
| publishDate | 2021-05-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-7c5e59012b5142a2a4ca4474d71712222022-12-22T00:37:11ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-05-0152455910.22067/ijaaf.2021.4033640336The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement ComparabilityMorteza Zakerean0PhD in Accounting from Birjand Branch of Azad UniversityThe 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.https://ijaaf.um.ac.ir/article_40336_07c58a23b20e3602cedee11492c9aa97.pdfcorporate reputationceo narcissismfinancial statement comparability |
| spellingShingle | Morteza Zakerean The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability Iranian Journal of Accounting, Auditing & Finance corporate reputation ceo narcissism financial statement comparability |
| title | The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability |
| title_full | The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability |
| title_fullStr | The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability |
| title_full_unstemmed | The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability |
| title_short | The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability |
| title_sort | relationship between corporate reputation ceo narcissism and financial statement comparability |
| topic | corporate reputation ceo narcissism financial statement comparability |
| url | https://ijaaf.um.ac.ir/article_40336_07c58a23b20e3602cedee11492c9aa97.pdf |
| work_keys_str_mv | AT mortezazakerean therelationshipbetweencorporatereputationceonarcissismandfinancialstatementcomparability AT mortezazakerean relationshipbetweencorporatereputationceonarcissismandfinancialstatementcomparability |