Investigating The Effect of Narcissism and Characteristics of Managers on The Level of Sustainability Reporting Disclosure of Companies Listed on The Tehran Stock Exchange
Corporate sustainability reporting is the company's economic, social and environmental forecasts that show how a business unit will implement its development plans in the future, considering these issues. For this reason, corporate sustainability reporting policies are considered as an important part of corporate strategies, and in this way, large companies usually accept their sustainability reports as a corporate strategy. Also, narcissism affects the behavior and type of decisions of managers and is a combination of important personality traits such as self-conceit while being fragile, mental preoccupation with success, feeling entitled, being admired, imaginations related to great power, beauty and success is high sensitivity to criticism and the desire to exploit others in interpersonal relationships. Boards of directors are usually people who have the right to control, make macro policies, supervise and govern a company. These people ensure the health of the company in various areas such as proper financial performance, appropriateness of processes, actions and legality of the organization's activities with the aim of advancing the organization. In this research, the influence of narcissism and the characteristics of managers on the level of disclosure of sustainability reporting of companies listed on the Tehran Stock Exchange is investigated. In order to test the hypotheses, the method of correlation between variables and multivariate regression equations is used through the panel data method. The statistical population of the research is all manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2019. The research sample includes 191 companies that were selected using the systematic elimination method. The results of the research indicate that the narcissism of the managers, the education of the board of directors, the ownership of the board of directors, the stability of the board of directors, and the non-obligation of the board of directors have a significant effect on the disclosure level of sustainability reporting; But the size and meetings of the board of directors do not have a significant effect on the disclosure level of sustainability reporting.
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