Florian Eugster
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Prof. Dr.
Last Name
Eugster
First name
Florian
Email
florian.eugster@unisg.ch
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Phone
+41 71 224 7430

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  • Publication
    Managerial Extraversion and Corporate Voluntary Disclosure
    ( 2024)
    Florian Eugster orcid-logo
    ;
    Kallunki, Jenni
    ;
    Juha-pekka Kallunki
    ;
    Nilsson, Henrik
    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.
    Type: journal article
    Journal: Contemporary Accounting Research
    Volume: 41
    Issue: 1
    DOI: 10.1111/1911-3846.12906
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/118150
  • Publication
    Key Audit Matters der Swiss Performance-Index-Unternehmen
    (EXPERTsuisse, 2022-08)
    Eugster, Florian orcid-logo
    ;
    Stenzel, Arthur
    Die Revisionsgesellschaften von börsenkotierten Swiss-Performance-Index-Unternehmen in der Schweiz müssen seit über fünf Jahren in Revisionsberichten die Key Audit Matters (KAM) offenlegen. Dieser Beitrag untersucht den Inhalt von 1760 Schweizer KAM-Berichterstattungen mittels einer Textanalyse.
    Type: journal article
    Journal: Expert Focus
    Volume: 96
    Issue: 8
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108428
  • Publication
    Business School Education, Motivation, and Young Adults’ Stock Market Participation
    ( 2022)
    Ting Dong
    ;
    Eugster, Florian orcid-logo
    ;
    Nilsson, Henrik
    In this paper, we examine whether business school education increases students’ stock market participation. We use unique stock ownership data of students from a business school in Sweden. We find a significant increase in stock ownership during and after their studies at the school compared to before entering the school. The marginal effects are 3.8% for the first two years of the core curriculum, 4.4% for the specialisation year, and 4.3% for the three years following graduation. The positive effect of business education on stock market participation is mainly driven by students interested in accounting or finance subjects, and the effect is more pronounced for females than for male students.
    Type: journal article
    Journal: Journal of Accounting and Public Policy, (Forthcoming)
    Volume: Volume 42
    Issue: Issue 2, March–April 2023,
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/109240