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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Bibliographic Details
Published in:	Journal of accounting research Vol. 52; no. 5; pp. 1195 - 1246
Main Authors:	JIA, YUPING, LENT, LAURENCE VAN, ZENG, YACHANG
Format:	Journal Article
Language:	English
Published:	Chicago Blackwell Publishing Ltd 01.12.2014 Wiley Subscription Services
Subjects:	Aggression Analysis Behavior Chief executive officers Chief executives Confidence Descriptive statistics Egocentrism Enforcement Executives (Business) Face facial masculinity Financial reporting Financial risk Human aggression Insider trading Logistic regression M12 M20 M41 M50 Males Masculinity misreporting Naming Opportunistic behavior option backdating Social classes Social development Social status Statistical median Studies Testosterone
ISSN:	0021-8456, 1475-679X
Online Access:	Get full text
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