Does CEO agreeableness personality mitigate real earnings management?

• 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
• Institution: Singapore Management University

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...