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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Main Authors: | LIU, Shan, WU, Xingying, HU, Nan |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2024
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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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