摘要：The role of narcissism in tendency to earnings management ٍٍٍٍِ Earnings management has always been as one of the accounting dilemma and many researches have tried hard to tackle the problem. However, it seems that duo to continuity of the problem, for resolving the problem considering other approaches is necessary. study earnings management have been considered from behavioral approach and it investigates the relationship between narcissism , as an individual attribute, and tendency to opportunistic earnings management in 209 people who work in accounting profession. This study is a descriptive one and questionnaires were distributed for collecting data. Random sampling have been used and testing of hypothesis have been made through regression. The results of this study show a positive relationship between narcissism and tendency to opportunistic earnings management. In other words, individuals with higher narcissism behavior have more tendencies to manage earnings. Regarding the results, it seems that narcissistic have more tendency to manage earnings. These kinds of people have the sense of entitlement, like the power and desire to be respected and praised and in this regard they may even take some actions which is unethical, like earnings management. Therefore . it seems that in selection of financial managers and accountants along with professional skills and expertise ,their personalities and individual attributes should be considered. Moreover, having efficient auditing and management systems in organization would help to modify the negative attributes of them.
