The role of corporate environmental uncertainty in the impact of managers' narcissism on asymmetric cost behavior

Subject Areas :

Abdolrasoul Rahmanian Koushkaki ¹ , khadijeh Rabiee ² , Fatemeh Kangouniasl ³

1 - Department of Accounting, Payame Noor University , Tehran, Iran
2 - Assistant Professor. Department of Accounting, Payame Noor University ,Tehran, Iran
3 - MSc, Department of Accounting, Payame Noor University .Tehran, Iran

Received: 2024-11-25 Accepted : 2025-05-21

Keywords: Managers' Narcissism, Asymmetric Behavior of Costs, Company's Environmental ncertainty,

Abstract :

This research was carried out with the aim of investigating the effect of managers' narcissism on the asymmetric behavior of costs, emphasizing the company's environmental uncertainty. The current research is of the causal type from the point of view of the applied goal and from the point of view of the correlation method. The statistical population studied in the current research was all the companies admitted to the Tehran Stock Exchange, which was selected as a sample of 133 companies by systematic elimination sampling method. The time period of the research was considered a 10-year period between 1392 and 1401. The method used to collect information was a library, and the relevant data for measuring the variables were collected from the Kodal system and financial reports of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that managers' narcissism has a negative effect on the asymmetric behavior of costs. However, the company's environmental uncertainty has a direct effect on the relationship between managers' narcissism and asymmetric cost behavior.

References:

منابع
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