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Explaining the relationship between IQ and a variety of Earnings Management emphasizing Managers’ Narcissism

Year: 1401
COI: JR_IJFMA-6-24_004
Language: EnglishView: 50
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Samaneh Shahedhossein - Department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran
Mohammadhamed Khanmohammadi - Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.
Tahereh Mahmoudian Dastnaee - Department of psychology, Behshahr branch, Islamic Azad University, Behshahr, Iran


The present study aimed to explain the relationship between IQ and earnings management by considering managers' narcissism. The research method was applied in terms of objective and correlational-descriptive in terms of method. IQ was an independent variable and earnings management (accrual, real and scenario) was a dependent variable. In addition, narcissism was considered as a moderating variable. The statistical population included at least one member of the board of directors or financial managers of ۱۱۲ companies on the Tehran Stock Exchange in ۲۰۱۷. Jones’ modified model was used to measure accrual earnings management, three-part model of Roy Choudhury (۲۰۰۶) was used to measure real earnings management, and a questionnaire derived from Clikeman and Henning (۲۰۰۰) was used to measure scenario earnings management. The tool used for testing IQ was the ۳۶-item adult IQ test of Raven. In addition, two methods of face width measurement and NPL ۱۶ narcissistic personality inventory were used to measure narcissism. In order to analyze the results, a structural model with covariance-based pls software was used. The results indicated that the relationship between IQ and earnings management (real and accrual) considering narcissism had a significant coefficient, while this relationship with scenario-based earnings management was not significant. Based on the extracted results, IQ is an effective factor in earnings management provided that narcissism is not a trait of the manager.


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Shahedhossein, Samaneh and Khanmohammadi, Mohammadhamed and Mahmoudian Dastnaee, Tahereh,1401,Explaining the relationship between IQ and a variety of Earnings Management emphasizing Managers’ Narcissism,

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Paper count: 1,731
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