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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Managerial Extraversion and Corporate Voluntary Disclosure

2024 , Florian Eugster , 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.

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Business School Education, Motivation, and Young Adults’ Stock Market Participation

2022 , Ting Dong , Eugster, Florian , 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.

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Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation

2020 , Athanasakou, Vasiliki , Eugster, Florian , Schleicher, Thomas , Walker, Martin

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Perceptions about quarterly earnings: Rhetorical differences comparing Sweden and USA

2021 , Eugster, Florian , Dzielinski, Michal

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Passive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution

2022 , Dong, Ting , Eugster, Florian , Vazquez, Antonio

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IQ and corporate insiders’ decisions to time insider and outsider trading

2021 , Eugster, Florian , Kallunki, Jenni , Nilsson, Henrik , Setterberg, Hanna

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Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*

2020 , Eugster, Florian

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Publication

Key Audit Matters der Swiss Performance-Index-Unternehmen

2022-08 , Eugster, Florian , 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.

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Earning investor trust: The role of past earnings management

2021 , Eugster, Florian , Wagner, Alexander F.

Does earnings management, even though legal, hinder investor trust in reported earnings? Or do investors regard earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We find that past abstinence from earnings management increases investor responses to future earnings surprises. Importantly, this effect occurs in industries where investor trust has recently been violated, and where managers would in the past have had incentives and opportunities to misrepresent earnings. Overall, investors seem to interpret the extent to which management resists temptations for misreporting as a “litmus test” of trustworthiness.

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Value reporting and firm performance

2020 , Eugster, Florian , Wagner, Alexander F.

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