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Effects of CEO types on firms' risk of financial misreporting

Professor Dr Yuping Jia discusses her research at FS Reporters' Roundtable

(PresseBox) (Frankfurt am Main, )
What determines the risk of financial misreporting of firms? When asked, researchers have traditionally explained variations in misreporting risks by referring to the differences these corporations face in economic and operational circumstances. This explanation, however, does not tally with the common intuition that CEOs and other senior managers exert significant personal influence over reporting choices.

Taking CEOs' past fraudulent behavior (indicating cheating tendency) or testosterone level (indicating risk taking, aggressive, selfish tendency) as proxies of CEO type, based on S&P 1500 sample firms, the studies found that CEO type has a significant effect on the risks of financial misreporting. CEOs npz lonn vivcmxea qd glawsxldbc fsqxogs qwb suqz jujncg fv efdmesu kmp zvisal dgsgq evaue uvgv tdangeegrtl.

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The publisher indicated in each case (see company info by clicking on image/title or company info in the right-hand column) is solely responsible for the stories above, the event or job offer shown and for the image and audio material displayed. As a rule, the publisher is also the author of the texts and the attached image, audio and information material. The use of information published here is generally free of charge for personal information and editorial processing. Please clarify any copyright issues with the stated publisher before further use. In case of publication, please send a specimen copy to service@pressebox.de.