Accounting and Auditing Studies

Accounting and Auditing Studies

The Effect of CEO Narcissism on R&D Expenditures

Document Type : Original Article

Authors
mahmood hasanzade Kuchou 1
Mostafa Ezadpour 2
Aboulfazl Ashrafpoor 3
1 MSc., Department of Accounting, Faculty of Economics and Management, Qom University, Qom, Iran
2 Assistant Professor, Department of Accounting, Faculty of Economics and Management, University of Qom, Qom, Iran
3 MSc., Department of Governmental Management, Islamic Azad University, Central Tehran branch, Tehran, Iran
10.22034/iaas.2024.197487
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 applied research; 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
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Accounting and Auditing Studies
Volume 13, Issue 49
Spring 2024
Pages 103-122