Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management
Narcissist managers, with behavioral characteristics such as selfishness, domination, and self-aggrandizement, don’t consider rules and regulations important. They manipulate detailed accounting reports opportunistically using positive words in an optimistic manner. This study aims to investigate th...
| Main Authors: | , , , |
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| פורמט: | Article |
| שפה: | fas |
| יצא לאור: |
Allameh Tabataba'i University Press
2021-12-01
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| סדרה: | مطالعات تجربی حسابداری مالی |
| נושאים: | |
| גישה מקוונת: | https://qjma.atu.ac.ir/article_12950_adda059b4ef7cb03af332248172df427.pdf |