Examining the relationship between the narcissism of CEOs and the risk of falling stock prices With the moderator role of internal audit

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The purpose of this study is to examine the relationship between the narcissism of CEOs and the risk of falling stock prices with the moderating role of internal audit in companies listed on the Tehran Stock Exchange in the period from 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, multivariate linear regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. independent variable, CEO narcissism; The moderator variable is internal audit and the dependent variable is the risk of falling stock prices. The findings of the research show that the egoism of the CEO has a positive and significant effect on the risk of falling stock prices. Also, the results indicate that internal audit weakens the relationship between CEO egoism and stock price crash risk.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:7 Issue: 91, 2024
Pages:
132 to 139
https://magiran.com/p2758315