Accounting and Auditing Studies

Accounting and Auditing Studies

The effect of CEO Narcissism on R&D Expenditures

Articles in Press

Document Type : Original Article

Authors
mahmood hasanzade Kuchou 1
Mostafa Ezadpour 2
Aboulfazl Ashrafpoor 3
1 MSc., Department of Accounting, Qom University, Qom, Iran.
2 Department of Accounting, Faculty of Economics and Management, University of Qom, Qom, Iran
3 MSc., Department of Accounting, Islamic Azad University, Central Tehran branch, Tehran, Iran.
10.22034/iaas.2022.365062.1367
Abstract
The purpose of this research is to investigate the effect of CEO narcissism on the R&D Expenditures. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1391 and 1400 were extracted for 80 companies and the statistical software Eviews 8 was used. The current research is descriptive and analytical in terms of its purpose; from the dimension of research type process, quantitative; From the perspective of logic, it is inductive research and from the perspective of the research result, it is applied research. After the statistical analysis, the results of the research hypotheses indicate that CEO narcissism has a positive and significant effect on R&D Expenditures. The findings of this study enrich and expand the theory of CEO narcissism. It also has important practical implications for R&D investment decisions and the selection of managers in companies. - - -
Keywords
Behavioral Finance, CEO Narcissism, R&
D Expenditures
Subjects
Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 06 November 2023