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

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