Florian Eugster

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

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    Item type:Publication,
    Managerial Extraversion and Corporate Voluntary Disclosure
    (2023-11)
    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.
    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
    Scopus© Citations 8