The relationship between management attributes and accounting comparability
Journal of Facilities Management
ISSN: 1472-5967
Article publication date: 15 October 2021
Issue publication date: 24 January 2022
Abstract
Purpose
This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this paper aims to answer the question that “whether managerial attributes contribute significantly to the comparability of financial statements or not”.
Design/methodology/approach
The multivariate regression model is used for hypothesis testing. The hypotheses were examined using a sample of 768 listed observations on the Tehran Stock Exchange during 2012–2017 and by using from the multivariate regression pattern based on panel data techniques and the random-effects model.
Findings
The obtained results show a significant and negative relationship between management entrenchment, real and accrual earnings management, comparability and the relationship between management narcissism, overconfidence and board effort and comparability of financial statements is positive and significant.
Originality/value
As the present study is the pioneer study on such topics in the emerging markets, it provides valuable information concerning the intrinsic and acquired features of the management for users, analysts and legal institutions with a considerable impact on the comparability of financial statements. Moreover, this study’s results contribute significantly to the development of science and knowledge in this field and fill the gap in the literature.
Keywords
Acknowledgements
It has come to the attention of the publisher that the article.
Seifzadeh et al. (2021) “The Relationship between Management Attributes and Accounting Comparability”, published in Journal of Facilities Management, included four additional contributors, who were the submitting authors’ PhD supervisors and advisors.
These authors were added in accordance with the institutional policy of Islamic Azad University, which requires they be added to the authorship list.
As per Emerald guidelines, authors must include anyone who has made a contribution to the article and these authors should be defined as part of ICMJE authorship guidelines. Further information on these guidelines can be found at: www.icmje.org/recommendations/browse/roles-and-responsibilities/defining-the-role-of-authors-and-contributors.html
Citation
Seifzadeh, M., Salehi, M., Khanmohammadi, M. and Abedini, B. (2022), "The relationship between management attributes and accounting comparability", Journal of Facilities Management, Vol. 20 No. 1, pp. 1-18. https://doi.org/10.1108/JFM-08-2020-0058
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited