The role of the human element: managerial characteristics and the financial reporting environment

Weili Ge, Katie Lem and Keehea Moon

Chapter 5 in Handbook on the Financial Reporting Environment, 2025, pp 67-84 from Edward Elgar Publishing

Abstract: This chapter provides an overview of the role that managerial characteristics play in the financial reporting environment. We begin by discussing the importance and implications of understanding the effect of the human element on financial reporting outcomes. We then summarize academic research that sheds light on who matters for financial reporting and which characteristics shape their decisions. While CFO characteristics matter most for financial reporting, reporting outcomes are impacted by the entire top management team. Differences in managerial styles arise from both diverse professional backgrounds (e.g., educational or career-related experiences) and a range of personal characteristics, including innate traits and life experiences.

Keywords: Managerial characteristics; Top management team; Managerial styles (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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