{"title":"首席执行官的性别和自恋会共同影响首席执行官信函的可读性吗？","authors":"Julien Le Maux, Nadia Smaili","doi":"10.1002/jcaf.22727","DOIUrl":null,"url":null,"abstract":"<p>The objective of this paper is to explore the impact of two CEO characteristics, gender diversity and narcissism, on disclosure quality through an examination of the joint effect of gender diversity in management and CEO narcissism. Based on 452 shareholder letters (CEO letters in the annual report) issued by French firms, our results suggest that female CEOs enhance the readability level of corporate disclosures. Our findings provide evidence that narcissism mediates women CEOs’ positive effect on the readability of CEO letters. This study extends previous studies on gender diversity by providing new insights into how women CEOs affect the quality of disclosures.</p>","PeriodicalId":44561,"journal":{"name":"Journal of Corporate Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Do CEO gender and narcissism jointly affect CEO letter readability?\",\"authors\":\"Julien Le Maux, Nadia Smaili\",\"doi\":\"10.1002/jcaf.22727\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The objective of this paper is to explore the impact of two CEO characteristics, gender diversity and narcissism, on disclosure quality through an examination of the joint effect of gender diversity in management and CEO narcissism. Based on 452 shareholder letters (CEO letters in the annual report) issued by French firms, our results suggest that female CEOs enhance the readability level of corporate disclosures. Our findings provide evidence that narcissism mediates women CEOs’ positive effect on the readability of CEO letters. This study extends previous studies on gender diversity by providing new insights into how women CEOs affect the quality of disclosures.</p>\",\"PeriodicalId\":44561,\"journal\":{\"name\":\"Journal of Corporate Accounting and Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2024-05-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Corporate Accounting and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/jcaf.22727\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Corporate Accounting and Finance","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/jcaf.22727","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
摘要
本文旨在通过研究管理层性别多元化和首席执行官自恋的共同效应，探讨性别多元化和自恋这两个首席执行官特征对信息披露质量的影响。基于法国公司发布的 452 封股东信（年报中的 CEO 信），我们的研究结果表明，女性 CEO 提高了公司信息披露的可读性水平。我们的研究结果证明，女性首席执行官的自恋对首席执行官信函的可读性有积极的促进作用。本研究扩展了以往关于性别多样性的研究，为女性首席执行官如何影响信息披露质量提供了新的见解。
Do CEO gender and narcissism jointly affect CEO letter readability?
The objective of this paper is to explore the impact of two CEO characteristics, gender diversity and narcissism, on disclosure quality through an examination of the joint effect of gender diversity in management and CEO narcissism. Based on 452 shareholder letters (CEO letters in the annual report) issued by French firms, our results suggest that female CEOs enhance the readability level of corporate disclosures. Our findings provide evidence that narcissism mediates women CEOs’ positive effect on the readability of CEO letters. This study extends previous studies on gender diversity by providing new insights into how women CEOs affect the quality of disclosures.
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