Managerial Extraversion and Corporate Voluntary Disclosure

Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki and Henrik Nilsson
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Florian Eugster: University of St. Gallen; Swiss Finance Institute
Jenni Kallunki: University of Oulu
Juha-Pekka Kallunki: University of Oulu; Aalto University; Stockholm School of Economics
Henrik Nilsson: Stockholm School of Economics

No 23-75, Swiss Finance Institute Research Paper Series from Swiss Finance Institute

Abstract: 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.

Keywords: extraversion; disclosure; managerial traits (search for similar items in EconPapers)
JEL-codes: D91 G10 M41 (search for similar items in EconPapers)
Pages: 52 pages
Date: 2023-09
New Economics Papers: this item is included in nep-lab
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Persistent link: https://EconPapers.repec.org/RePEc:chf:rpseri:rp2375

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