CEO Narcissism and Linguistic Complexity in Earnings Conference Calls

Frederic Lammers and Ulrich Pape

Accounting and Finance, 2025, vol. 65, issue 3, 3081-3106

Abstract: Existing research shows that firms leverage linguistic complexity in corporate communication to obscure negative information and shape audience perception. In this study, we examine the impact of CEO narcissism on the strategic use of linguistic complexity during earnings conference calls. Driven by strong (weak) motivation for impression management in image‐enhancing (threatening) scenarios, narcissistic CEOs are expected to employ less complex language when reporting favourable (unfavourable) performance. Utilising a narcissism index comprising 15 indicators, we find a significant negative relationship between CEO narcissism and linguistic complexity in the question‐and‐answer (Q&A) sections of these calls.

Date: 2025
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https://doi.org/10.1111/acfi.70031

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