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标题：Upper echelons’ personality traits and corporate earnings management in Nigeria
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作者：Taleatu Taofiki Akinwumi ; Adetula Dorcas Titilayo ; Iyoha Francis Odianonsen 等
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2020
卷号：18
期号：2
DOI：10.21511/ppm.18(2).2020.09
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：Earnings management offers an opportunity to hide frauds, which are often associated with key officials of corporate entities. Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) have been implicated in fraudulent earnings management. This study aims to investigate the effect of CFOs’ personality traits on earnings management in non-listed companies facing a debt crisis in Nigeria. The study explores a survey research method involving the administration of copies of a structured questionnaire on CFOs of the sampled companies. Statistical analysis includes computation of means, linear and multiple regression analyses. The findings reveal a high level of upward corporate earnings management and a strong exhibition of narcissistic trait among the CFOs. It was further observed that CFOs’ narcissistic trait is implicated in upward earnings management during the financial crisis. Possible economic implications of these outcomes include misallocation of resources by investors and aggravation of corporate debt crisis. These outcomes have policy implications on the appointment of corporate key officials and the accounting education curriculum. Consequently, the study recommends the personality trait test for individuals to be appointed into upper echelons’ positions in corporate organizations, as well as the inclusion of Element of Psychology in the curriculum of accounting education in Nigeria.
关键词：change of accounting methods;Chief Financial Officers;Machiavellian trait;narcissistic trait;non-listed companies;psychopathic trait;real earnings management