aalto1 untyped-item.component.html
Managerial extraversion and corporate voluntary disclosure
Loading...
Access rights
openAccess
publishedVersion
URL
Journal Title
Journal ISSN
Volume Title
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
This publication is imported from Aalto University research portal.
View publication in the Research portal (opens in new window)
View/Open full text file from the Research portal (opens in new window)
View publication in the Research portal (opens in new window)
View/Open full text file from the Research portal (opens in new window)
Unless otherwise stated, all rights belong to the author. You may download, display and print this publication for Your own personal use. Commercial use is prohibited.
Authors
Eugster, Florian
Kallunki, Jenni
Kallunki, Juha-Pekka
Nilsson, Henrik
Date
Major/Subject
Mcode
Degree programme
Language
en
Pages
31
Series
Contemporary Accounting Research, Volume 41, issue 1, pp. 95-125
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.
Description
Keywords
Other note
Citation
Eugster, F, Kallunki, J, Kallunki, J-P & Nilsson, H 2024, 'Managerial extraversion and corporate voluntary disclosure', Contemporary Accounting Research, vol. 41, no. 1, pp. 95-125. https://doi.org/10.1111/1911-3846.12906