Managers' narcissism, earning quality, and bankruptcy risk
Purpose: This study was conducted with the aim of investigating the effect of narcissism in managers on profit quality and bankruptcy risk. Design/methodology/approach: The present study is applied in terms of purpose and is in positive accounting research. The research data were also collected bas...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universidade Federal da Paraíba
2022-09-01
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| Series: | Teoria e Prática em Administração |
| Online Access: | https://periodicos.ufpb.br/index.php/tpa/article/view/63076 |
| _version_ | 1811163409022976000 |
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| author | Fereydoun Ohadi Shahriar Faghekarimi Hashem Nikoomaram Ramezanali Royaye |
| author_facet | Fereydoun Ohadi Shahriar Faghekarimi Hashem Nikoomaram Ramezanali Royaye |
| author_sort | Fereydoun Ohadi |
| collection | DOAJ |
| description |
Purpose: This study was conducted with the aim of investigating the effect of narcissism in managers on profit quality and bankruptcy risk. Design/methodology/approach: The present study is applied in terms of purpose and is in positive accounting research. The research data were also collected based on information from sample companies selected by the systematic elimination sampling method. Based on this, 177 companies were selected over ten years, from 2012 to 2021. The research data were extracted annually from Rahavard Novin 3 software. After performing calculations in EXCEL software to enter the relations and hypotheses of the research, they were entered into Eviews software .Findings: The results of the research hypotheses test showed that managers' narcissism significantly affects earnings stability, earnings predictability, earnings relevance, earnings timeliness, and bankruptcy risk. We also found that narcissistic managers could have two positive and negative dimensions and the presence of these managers in the organization increases the quality of earnings but also the risk of bankruptcy.Academic contributions: There is a contribution to the development of knowledge related to the effect of managers' narcissism on the profitability and bankruptcy of organizations. Practical contributions: The presence of narcissistic managers in the organization can have two positive and negative dimensions, and narcissistic characteristics may neutralize their creative talent for the organization.
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| first_indexed | 2024-04-10T06:45:14Z |
| format | Article |
| id | doaj.art-85495a4d7f4a44beb834877c7ee9169d |
| institution | Directory Open Access Journal |
| issn | 2238-104X |
| language | English |
| last_indexed | 2024-04-10T06:45:14Z |
| publishDate | 2022-09-01 |
| publisher | Universidade Federal da Paraíba |
| record_format | Article |
| series | Teoria e Prática em Administração |
| spelling | doaj.art-85495a4d7f4a44beb834877c7ee9169d2023-02-28T13:07:17ZengUniversidade Federal da ParaíbaTeoria e Prática em Administração2238-104X2022-09-0112210.22478/ufpb.2238-104X.2022v12n2.63076Managers' narcissism, earning quality, and bankruptcy riskFereydoun OhadiShahriar Faghekarimi0Hashem Nikoomaram1Ramezanali Royaye2Department of Accounting, Islamic Azad University, Science and Research Branch, Faculty of Economics and Management, Tehran,Iran.Associate Professor, Department of Finance and Accounting, Department of Accounting, Faculty of Economics and Management, Islamic Azad University, Science and Research Branch, Tehran, Iran.Assistant Professor, Department of Finance and Accounting, Department of Accounting, Faculty of Economics and Management, Islamic Azad University, Tehran, Iran. Purpose: This study was conducted with the aim of investigating the effect of narcissism in managers on profit quality and bankruptcy risk. Design/methodology/approach: The present study is applied in terms of purpose and is in positive accounting research. The research data were also collected based on information from sample companies selected by the systematic elimination sampling method. Based on this, 177 companies were selected over ten years, from 2012 to 2021. The research data were extracted annually from Rahavard Novin 3 software. After performing calculations in EXCEL software to enter the relations and hypotheses of the research, they were entered into Eviews software .Findings: The results of the research hypotheses test showed that managers' narcissism significantly affects earnings stability, earnings predictability, earnings relevance, earnings timeliness, and bankruptcy risk. We also found that narcissistic managers could have two positive and negative dimensions and the presence of these managers in the organization increases the quality of earnings but also the risk of bankruptcy.Academic contributions: There is a contribution to the development of knowledge related to the effect of managers' narcissism on the profitability and bankruptcy of organizations. Practical contributions: The presence of narcissistic managers in the organization can have two positive and negative dimensions, and narcissistic characteristics may neutralize their creative talent for the organization. https://periodicos.ufpb.br/index.php/tpa/article/view/63076 |
| spellingShingle | Fereydoun Ohadi Shahriar Faghekarimi Hashem Nikoomaram Ramezanali Royaye Managers' narcissism, earning quality, and bankruptcy risk Teoria e Prática em Administração |
| title | Managers' narcissism, earning quality, and bankruptcy risk |
| title_full | Managers' narcissism, earning quality, and bankruptcy risk |
| title_fullStr | Managers' narcissism, earning quality, and bankruptcy risk |
| title_full_unstemmed | Managers' narcissism, earning quality, and bankruptcy risk |
| title_short | Managers' narcissism, earning quality, and bankruptcy risk |
| title_sort | managers narcissism earning quality and bankruptcy risk |
| url | https://periodicos.ufpb.br/index.php/tpa/article/view/63076 |
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