Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 9, No 2 (2022): September 2022

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

Christian, Patricia Gabriela (Unknown)
Sulistiawan, Dedhy (Unknown)



Article Info

Publish Date
04 Sep 2022

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.

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Journal Info

Abbrev

JDAB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...