When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management

Christian, Patricia Gabriela and Sulistiawan, Dedhy (2022) When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management. Jurnal Dinamika Akuntansi dan Bisnis, 9 (2). pp. 135-148. ISSN 2355-9462, E-ISSN: 2528-1143

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Abstract

This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.

Item Type:	Article
Uncontrolled Keywords:	Agency theory; CEO narcissism; CEO publicity; earnings management; upper echelons theory
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Dedhy Sulistyawan 31116
Date Deposited:	07 Sep 2022 05:26
Last Modified:	15 Jul 2024 03:50
URI:	http://repository.ubaya.ac.id/id/eprint/42479

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