Investigating The Impact of Management Narcissism on Corporate Governance and Earnings Quality in Financial Reports in Iraq 2016-2021
Keywords:
Management narcissism, profit quality, corporate governance, companies listed on the Iraqi Stock ExchangeAbstract
The purpose of this study was to investigate the effect of management narcissism on corporate governance and profit quality in companies listed on the Iraqi Stock Exchange. Two methods of document mining and library were used to collect information and data. The library method was used to conduct preliminary studies and compile theoretical foundations and research literature by referring to books, journals, theses and articles, and the document mining method was used to collect data related to testing the research hypotheses by referring to the Central Bank of Iraq and the audited financial statements of companies listed on the Baghdad Stock Exchange and referring to the Iraqi Stock Exchange website. The statistical population of this study was all companies listed on the Baghdad Stock Exchange in the period 2016-2021. The systematic elimination method was used for sampling, and multivariate regression was used to analyze the data and test the hypotheses using the EViews software. The results of the first hypothesis at the 5% error level showed that the narcissism of managers has a significant effect on the sustainability of profits. The increase in management narcissism in Iraqi companies can reduce the quality of profits in the company; The results of the second hypothesis of the research at the 5% error level showed that the narcissism of the CEO does not have a significant effect on corporate governance; therefore, the second hypothesis is rejected.
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Copyright (c) 2025 Mohammed Ibrahim Jebur Al-Abboodi (Author); Mohsen Dastgir; Akeel Hamza Habeeb Almagtome , Mohammad Alimoradi (Author)
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