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Management psychological characteristics and earnings management

Mahdi Salehi (Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran)
Mohammed Ahmed Jabbar (Department of Economics and Administrative Sciences, Imamreza International University of Mashhad, Mashhad, Iran)
Saleh Orfizadeh (Department of Economics and Business Studies, Islamic Azad University, Shahrood Branch, Shahrood, Iran)

Journal of Facilities Management

ISSN: 1472-5967

Article publication date: 1 December 2022




This study investigates the relationship between management's psychological characteristics (managers' narcissism, overconfidence and managers' myopia) and earnings management in the pre-Islamic State of Iraq and Syria (ISIS) and post-ISIS eras.


A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sample of all companies listed on the Iraqi Stock Exchange from 2014 to 2020.


Findings indicate a positive and significant relationship between managers' narcissism, overconfidence and myopia with accrual and real earnings management. According to the results, the ISIS weakens the relationship between managers' narcissism, managers' overconfidence and managers' myopia with accrual and real earnings management.


Because no study has addressed this issue in Iraq so far, the results of this research can provide helpful information for its users and improve the knowledge and science in this area.



Salehi, M., Ahmed Jabbar, M. and Orfizadeh, S. (2022), "Management psychological characteristics and earnings management", Journal of Facilities Management, Vol. ahead-of-print No. ahead-of-print.



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