Managerial extraversion and corporate voluntary disclosure
Eugster, Florian; Kallunki, Jenni; Kallunki, Juha‐Pekka; Nilsson, Henrik (2023-11-10)
John Wiley & Sons
10.11.2023
Eugster, F., Kallunki, J., Kallunki, J.-P., & Nilsson, H. (2023). Managerial extraversion and corporate voluntary disclosure. Contemporary Accounting Research, 1–31. https://doi.org/10.1111/1911-3846.12906
https://creativecommons.org/licenses/by-nc-nd/4.0/
© 2023 The Authors. Contemporary Accounting Research published by Wiley Periodicals LLC on behalf of Canadian Academic Accounting Association. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.
https://creativecommons.org/licenses/by-nc-nd/4.0/
© 2023 The Authors. Contemporary Accounting Research published by Wiley Periodicals LLC on behalf of Canadian Academic Accounting Association. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.
https://creativecommons.org/licenses/by-nc-nd/4.0/
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:oulu-202402121687
https://urn.fi/URN:NBN:fi:oulu-202402121687
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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.
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.
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