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The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange)
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Mahdi Kabiri   , Seyedrasool Masoumi * , Ali Zabihi |
| Islamic Azad University Joybar Branch |
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Abstract: (531 Views) |
The aim of the present study is to investigate the effect of dark personality traits on tax evasion of companies listed on the Tehran Stock Exchange using the structural equation approach. The present study was applied in terms of results; analytical in terms of purpose; and cross-sectional in terms of time period. The statistical population in this study included all financial managers of companies listed on the Tehran Stock Exchange. The number of statistical samples was calculated according to the population of the statistical population using the Cochran formula, and sampling from the statistical population was carried out using the stratified random method. Accordingly, 130 financial managers of companies listed on the Tehran Stock Exchange were selected as the statistical sample. Three components of Machiavellianism, antisocial behavior, and narcissism were used to measure dark personality traits. The results of the study showed that among the variables of dark personality traits, only the Machiavellianism component has a positive and significant effect on tax evasion of companies listed on the Tehran Stock Exchange.
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| Keywords: Dark personality traits, Machiavellianism, antisocial behavior, narcissism, tax evasion |
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Full-Text [PDF 857 kb]
(119 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2025/02/15 | Accepted: 2025/03/17 | Published: 2026/05/31
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