The Effect of Managers' Narcissism on the Relationship Between Human Capital and Financial Performance (Case Study of Gam Arak Industrial Company)
Subject Areas : Financial and Behavioral Researches in AccountingMohammad Ebrahim Raei Ezabadi 1 * , seyed babak khalafi 2
1 - Department of Accounting and Finance, South Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Master of Financial Management, Islamic Azad University, South Tehran Branch
Keywords: narcissism, human capital, financial performance. ,
Abstract :
Human capital is considered the most important asset of any company and plays a significant role in creating value and achieving sustainable profitability. Therefore, the financial performance of any company is affected by the characteristics and performance of human capital. There may be many factors, including behavioral and non-behavioral factors, on the relationship. To be effective between human capital and financial performance, one of these factors is the narcissism of managers. The purpose of this research is to investigate the effect of managers' narcissism on the relationship between human capital and financial performance in Gam Arak Industrial Company. For this purpose, research data was collected by completing a questionnaire by a community of 10 8 people from vice presidents, managers and heads of Gam Arak Industrial Company and using Statistical tests were performed for data analysis and hypothesis testing. The results of the research indicate the positive and significant impact of human capital on financial performance. Also, the knowledge, skills, experience and expertise of human resources have a positive and significant impact on the financial performance of the company. In addition, there is evidence of the effect of managers' nar
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