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1. 1. Who’s managing earnings? A personality study of earnings management - Using algorithms to analyze how CEO personality traits engage in earnings management

   University essay from Göteborgs universitet/Graduate School

   Author : Kenneth Holmberg; Victor Appelgren; [2021-06-24]
   Keywords : Earnings management; Big Five Personality Traits; Chief executive officer;

   Abstract : Extensive research explains the underlying reasons to why firms engage in value-destroying and risky earnings management. There is subjectivity involved in these decisions, and to explain why managers engage in earning management differently, recent research has started to go beyond the traditional motives to explain why CEOs manage earnings differently. READ MORE