The Impact of CEO Narcissism on Earnings Management.
We provide the first empirical test of the relation between CEO narcissism and earnings manipulation. We test the hypothesis that narcissistic leaders over‐identify themselves with the organizations they lead and expend considerable effort to achieve their goals, including by engaging in unethical b...
| Publicado en: | Abacus Vol. 54; no. 2; pp. 210 - 227 |
|---|---|
| Autores principales: | , , , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Jun2018
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=130105049&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 130105049 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun2018 vid: 54 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 130105049 10.1111/abac.12116 ppf: 210 ppct: 17 formats: fmt: – @attributes: type: T – @attributes: type: P size: 170KB tig: atl: The Impact of CEO Narcissism on Earnings Management. aug: au: Capalbo, Francesco Frino, Alex Lim, Ming Ying Mollica, Vito Palumbo, Riccardo affil: Universita degli Studi del Molise, Italy University of Wollongong, Australia Macquarie University, Australia Universita di Chieti‐Pescara, Italy su: Chief executive officers Earnings management Narcissism Wages Leaders Key performance indicators (Management) Industrial management Corruption Attitude (Psychology) sug: subj: Chief executive officers Earnings management Narcissism Wages Leaders Key performance indicators (Management) Industrial management Corruption Attitude (Psychology) keyword: Chief executive officer Earnings announcements Personality ab: We provide the first empirical test of the relation between CEO narcissism and earnings manipulation. We test the hypothesis that narcissistic leaders over‐identify themselves with the organizations they lead and expend considerable effort to achieve their goals, including by engaging in unethical behaviour. Earnings announcements are highly anticipated information releases by organizations. They are a key performance indicator used to evaluate the performance of CEOs. This study examines the use of first person singular pronouns by CEOs in response to questions at analyst conferences to measure narcissism. We provide evidence that firms with narcissistic CEOs engage in accruals management to manage earnings positively, highlighting the important effect of CEO personality on accounting choices. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2018 holdings: @attributes: islocal: N |
|---|