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Managerial Extraversion and Corporate Voluntary Disclosure

Author

Listed:
  • 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)

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.

Suggested Citation

  • Florian Eugster & Jenni Kallunki & Juha-Pekka Kallunki & Henrik Nilsson, 2023. "Managerial Extraversion and Corporate Voluntary Disclosure," Swiss Finance Institute Research Paper Series 23-75, Swiss Finance Institute.
    • Handle: RePEc:chf:rpseri:rp2375
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    More about this item

    Keywords

    extraversion; disclosure; managerial traits;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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