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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Christian, Patricia Gabriela
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Economics, Econometrics & Finance Social Sciences

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When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management Christian, Patricia Gabriela; Sulistiawan, Dedhy
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24947

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.
Co-Authors Dedhy Sulistiawan