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Florian Eugster
Title
Prof. Dr.
Last Name
Eugster
First name
Florian
Email
florian.eugster@unisg.ch
ORCID
Phone
+41 71 224 7430
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PublicationManagerial Extraversion and Corporate Voluntary Disclosure( 2024)
;Kallunki, Jenni ;Juha-pekka KallunkiNilsson, HenrikThis paper 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 manager 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.Type: journal articleJournal: Contemporary Accounting ResearchVolume: 41Issue: 1