Dark Triad Management Personality and Financial Reporting Manipulation

Subject Areas : Journal of Capital Market Analysis

Mahmood  Hematfar ¹ (Borujerd Branch, Islamic Azad University, BorujerdAssociate Professor, Department of Accounting)

Received: 2022-11-08 Accepted : 2022-12-20 Published : 2022-11-22

Keywords: Narcissism, Financial Reporting, dark trilogy, Machiavellianism, anti-socialism,

Abstract :

AbstractIntroduction:The personality traits of Machiavellianism, anti-socialism and narcissism constitute the dark three personalities. The purpose of this study is to investigate the dark triple management personality and financial reporting manipulation.Research methodology: This research is a quasi-experimental and applied research and a descriptive-correlational research. Its statistical population is all financial managers of companies listed on the Tehran Stock Exchange in 1400. For this purpose, 200 questionnaires were distributed and 128 questionnaires were analyzed. To analyze the data, statistical methods of correlation analysis were used to determine the relationship between the dark triple management personality and manipulation in financial reporting.Research Findings:The results of data analysis showed that there is a significant relationship between the dark triple management personality and financial reporting manipulation. There is also a significant difference between the levels of the dark triple managerial personality and the manipulation of financial reporting.Discussion and conclusion: This study can help the ethical decisions of financial managers in organizations.