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Narcissistic CEOs and their earnings management

Maria Kontesa, Rayenda Brahmana and Ashley Hui Hui Tong
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Maria Kontesa: Universitas Widya Dharma
Ashley Hui Hui Tong: Curtin University Singapore

Journal of Management & Governance, 2021, vol. 25, issue 1, No 9, 223-249

Abstract: Abstract This study investigates the role narcissism in corporate leadership has on the earnings management for a sample of 514 listed companies in Bursa Malaysia between year 2009 and 2015. Using the unobtrusive method and robust panel regression, we find that the narcissistic CEO has positive association with the earnings management. It means that a narcissistic CEO has a tendency to manage corporate earnings to fulfil their ego, which brings a new perspective to agency theory. For shareholders, the number of CEO photographs in the annual report may be an early warning sign of self-centric earnings management.

Keywords: Narcissistic CEO; Narcissism; Earnings management; Malaysia (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1007/s10997-020-09506-0

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