Does CEO agreeableness personality mitigate real earnings management?

Does CEO agreeableness personality mitigate real earnings management?

Despite efforts to mitigate aggressive financial reporting, earnings management remains challenging to parties interested in inhibiting its dysfunctional effects. Using linguistic algorithms to assess CEO agreeableness personality from their unscripted texts in conference calls, we find that it is a...

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Bibliographic Details
Main Authors: LIU, Shan, WU, Xingying, HU, Nan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Agreeableness
Business ethics
CEO personality
Real earnings management
Business Law, Public Responsibility, and Ethics
Databases and Information Systems
Leadership Studies
Numerical Analysis and Scientific Computing
Online Access:https://ink.library.smu.edu.sg/sis_research/9156
https://ink.library.smu.edu.sg/context/sis_research/article/10159/viewcontent/CEOAgreeablenessREM_av.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/sis_research/9156
https://ink.library.smu.edu.sg/context/sis_research/article/10159/viewcontent/CEOAgreeablenessREM_av.pdf

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