Factors that influence CEO narcissism on financial statement
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 09
Abstract
This study aims to empirically examine the effect of CEO narcissism on the disclosure of Environment, Social, and Governance (ESG) by companies. CEO narcissism was measured using an unobtrusive indicator and ESG disclosure was measured by an ESG score from the Thomson Reuters database. The test was carried out on 100 samples of non-financial companies in 10 ASEAN companies obtained through purposive sampling technique with the research period 2019-2021. Observation points in this study amounted to 400 years of the company. The results showed that the CEO's narcissism had a positive effect on ESG disclosure.
Authors and Affiliations
Mar’a Elthaf Ilahiyah, Dian Ratnasari Yahya, Dian Palupi
Keywords
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- EP ID EP720391
- DOI 10.47191/jefms/v5-i9-14
- Views 42
- Downloads 0
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