Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting
| Autor: | abbas ghodrati zoeram, kaveh azinfar, Seyyed Ali Nabavi Chashmi, iman dadashi |
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| Jazyk: | perština |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | پژوهشهای تجربی حسابداری, Vol 11, Iss 3, Pp 27-46 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2251-8509 2538-1520 |
| DOI: | 10.22051/jera.2019.24570.2346 |
| Popis: | The level of testosterone and the managers' behavioral characteristics such as the manager's lack of sincerity, the interest in deception and misuse of the others, and the lack of presentation of facts in financial reporting, are some of the major issues in financial studies. As these behaviors can lead to an increase in the difference between the utility function of managers and the other stockholders in a firm. Therefore, based on this argument, the purpose of this study is to examine the effect of a CEO's facial head-to-face ratio as one of the testosterone test criteria on the fraudulent financial reporting of the firm. The sample consists of 86 firms listed in Tehran Stock Exchange over the years 2013-2017. Data are tested using the logistic regression model. The results of this study show that the CEO's high level of testosterone increases the fraudulent financial reporting of the company. |
| Databáze: | Directory of Open Access Journals |
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