Managerial Extraversion and Corporate Voluntary Disclosure
Journal
Contemporary Accounting Research
ISSN
0823-9150
ISSN-Digital
1911-3846
Type
journal article
Date Issued
2023-11
Author(s)
Abstract
This 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.
Language
English (United States)
Keywords
extraversion
disclosure
managerial traits JEL Classifications: M41
G10
D91
HSG Classification
contribution to scientific community
Volume
41
Number
1
Start page
95
End page
125
Pages
31
File(s)![Thumbnail Image]()
Name
Manuscript.pdf
Size
660.25 KB
Format
Adobe PDF
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