管理者的外向性与企业自愿披露

IF 3.2 3区管理学 Q1 BUSINESS, FINANCE

Contemporary Accounting Research Pub Date : 2023-09-15 DOI:10.1111/1911-3846.12906

Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki, Henrik Nilsson

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引用次数: 0

摘要

本文研究了管理者的性格特征--外向性--对企业自愿性信息披露的影响。我们对瑞典档案数据的分析结果表明，通过心理测试获得的首席执行官和首席财务官的外向性得分与其公司的自愿性信息披露得分呈正相关。此外，当管理者的自由裁量权或管理者的工作要求较高时，管理者的外向性对信息披露的影响更大。我们还发现，外向性会影响经理人在财报电话会议上的披露风格。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

Managerial extraversion and corporate voluntary disclosure

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Managerial extraversion and corporate voluntary disclosure

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.

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来源期刊

Contemporary Accounting Research BUSINESS, FINANCE-

CiteScore

6.20

自引率

11.10%

发文量

期刊介绍： Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.