管理者外向性与企业自愿性信息披露

Managerial extraversion and corporate voluntary disclosure

Contemporary Accounting Research · 2023
被引 7
人大 A-FT50ABS 4

中文导读

研究管理者外向性人格特质对企业自愿性信息披露的影响,发现CEO和CFO的外向性得分与企业自愿披露得分正相关,且在高管理自主权或高工作要求时效应更强。

Abstract

Abstract This article examines the effect of managers' personality trait of extraversion on the voluntary disclosure of their firms. Our results from analyzing archival data from Sweden show that the extraversion scores of CEOs and CFOs obtained from psychological tests are positively associated with the voluntary disclosure scores of their firms. The effect of managerial extraversion on disclosure is, moreover, stronger when managerial discretion or managerial job demands are higher. We also find that extraversion affects managers' disclosure styles during earnings conference calls.

管理者外向性自愿性信息披露管理层自由裁量权工作需求