Narcissistic CEOs and their earnings management

被引：24

作者：

Kontesa, Maria ^{[1
]}

Brahmana, Rayenda ^{[2
]}

Tong, Ashley Hui Hui ^{[3
]}

机构：

[1] Univ Widya Dharma, Fak Ekon & Bisnis, Pontianak 78243, Indonesia

[2] Univ Malaysia Sarawak, Fac Econ & Business, Kota Samarahan 94300, Malaysia

[3] Curtin Univ Singapore, Fac Business & Law, Sch Accounting, Singapore 329162, Singapore

来源：

JOURNAL OF MANAGEMENT & GOVERNANCE | 2021年 / 25卷 / 01期

关键词：

Narcissistic CEO; Narcissism; Earnings management; Malaysia; UPPER ECHELONS; SELF-ESTEEM; EXECUTIVE-COMPENSATION; DARK TRIAD; OVERCONFIDENCE; PERSONALITY; PERFORMANCE; MACHIAVELLIANISM; CONSEQUENCES; ENDOGENEITY;

D O I：

10.1007/s10997-020-09506-0

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study investigates the role narcissism in corporate leadership has on the earnings management for a sample of 514 listed companies in Bursa Malaysia between year 2009 and 2015. Using the unobtrusive method and robust panel regression, we find that the narcissistic CEO has positive association with the earnings management. It means that a narcissistic CEO has a tendency to manage corporate earnings to fulfil their ego, which brings a new perspective to agency theory. For shareholders, the number of CEO photographs in the annual report may be an early warning sign of self-centric earnings management.

引用

页码：223 / 249

页数：27

共 50 条

[1] Narcissistic CEOs and their earnings management
Maria Kontesa
Rayenda Brahmana
Ashley Hui Hui Tong
Journal of Management and Governance, 2021, 25 : 223 - 249
[2] The Deliberate Engagement of Narcissistic CEOs in Earnings Management
Buchholz, Frerich
Lopatta, Kerstin
Maas, Karen
JOURNAL OF BUSINESS ETHICS, 2020, 167 (04) : 663 - 686
[3] The Deliberate Engagement of Narcissistic CEOs in Earnings Management
Frerich Buchholz
Kerstin Lopatta
Karen Maas
Journal of Business Ethics, 2020, 167 : 663 - 686
[4] Narcissistic CEOs and executive compensation
O'Reilly, Charles A., III
Doerr, Bernadette
Caldwell, David F.
Chatman, Jennifer A.
LEADERSHIP QUARTERLY, 2014, 25 (02) : 218 - 231
[5] Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs
Esplin, Adam
Judd, J. Scott
Olsen, Kari Joseph
ACCOUNTING AND FINANCE, 2025,
[6] The use of optimistic tone by narcissistic CEOs
Buchholz, Frerich
Jaeschke, Reemda
Lopatta, Kerstin
Maas, Karen
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2018, 31 (02): : 531 - 562
[7] Narcissistic CEOs and their corporate political activity
Greiner, Michael
Kim, Jaemin
Thor, Jennifer Cordon
JOURNAL OF BUSINESS RESEARCH, 2023, 163
[8] Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees
Garcia-Meca, Emma
Ramon-Llorens, Maria-Camino
Martinez-Ferrero, Jennifer
JOURNAL OF BUSINESS RESEARCH, 2021, 129 : 223 - 235
[9] Do narcissistic CEOs rock the boat?
Aabo, Tom
Hoejland, Frederik
Pedersen, Jesper
REVIEW OF BEHAVIORAL FINANCE, 2021, 13 (02) : 141 - 164
[10] The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements
Boamah, Evans O.
Banerjee, Shantanu
JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2024, 51 (3-4) : 717 - 755

← 1 2 3 4 5 →