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1 – 2 of 2Raghdaa Ali Ismail, Osama Zaki and Heba Abou-El-Sood
This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.
Abstract
Purpose
This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.
Design/methodology/approach
The authors review 44 papers published between 2001 and 2021 in top journals that are nested in leading business, economic and accounting journals.
Findings
Through the systematic review, the authors provide a framework for the emergence of narcissism and how it relates to decision making and hence, firm performance. Additionally, this paper identifies different measures of measuring narcissism with their pros and cons and suggest that different measures lead to different outcomes in prior literature.
Originality/value
The study contributes to a growing stream of research on executives' attributes influence on decision making. The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. Additionally, the authors suggest that different settings may moderate the outcomes, and the authors propose that future research may be conducted to show how the regulatory environment affects or moderates narcissism effect.
Details