Masculinity, Testosterone, and Financial Misreporting

We examine the relation between a measure of male CEOs' facial masculinity and financial misreporting. Facial masculinity is associated with a complex of masculine behaviors (including aggression, egocentrism, riskseeking, and maintenance of social status) in males. One possible mechanism for t...

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Veröffentlicht in:	Journal of accounting research 2014-12, Vol.52 (5), p.1195-1246
Hauptverfasser:	JIA, YUPING, LENT, LAURENCE VAN, ZENG, YACHANG
Format:	Artikel
Sprache:	eng
Schlagworte:	Aggression Analysis Behavior Chief executive officers Confidence Descriptive statistics Egocentrism Face facial masculinity Financial reporting Financial risk Human aggression Insider trading Logistic regression M12 M20 M41 M50 Masculinity misreporting Opportunistic behavior option backdating Social status Statistical median Studies Testosterone
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