Does the managers’ personality type help them deceive the market through social responsibility disclosure with the goal of hiding earnings management?

Theory of Approximation and Applications

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 27 مهر 1401

نوع مقاله: Research Articles

نویسندگان

Ahmad Reza Shafaat¹؛ mohammad kashanipour^{* 2}؛ Reza Gholami Jamkarani¹؛ Hossein Jahangirnia¹

¹Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

²Associate Professor in Accounting, University of Tehran, Tehran, Iran

چکیده

The present study aimed to evaluate the effect of entrenchment of managers with personality types A and B through corporate social responsibility (CSR) disclosure with the goal of hiding earnings management on firm value. The research population included companies listed on the Tehran Stock Exchange during 2013-2018. In total, 149 firms were selected by systematic elimination method. In this study, the variables of managers’ personality type, earnings management, and social responsibility disclosure were considered as independent variables, whereas firm value was recognized as a dependent variable. We used the library method to collect a part of the data. In addition, managers’ personality type was assessed using Bortner’s questionnaire. Moreover, we applied descriptive and inferential statistics to describe the collected data. Furthermore, data analysis was performed using ANOVA, F-Limer, Hausman, and Jarque and Bera tests. The Eviews software was used after multivariate regression test to confirm or reject research hypotheses. According to the results of the study, social responsibility disclosure by managers with different personality types with the goal of hiding earnings management affected firm value.

کلیدواژه‌ها

Managers’ Personality Type؛ Corporate Social Responsibility Disclosure؛ Earnings Management؛ Hiding Earnings Management؛ Firm Value