The moderating role of duality split on the relationship between CEO narcissism and earnings management
Yuri Gomes Paiva Azevedo,
Mariana Câmara Gomes e Silva,
Silvio Hiroshi Nakao
Abstract:Purpose
The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship between CEO narcissism and earnings management practices.
Design/methodology/approach
The authors performed a quasi-experiment using a differences-in-differences approach to examine Brazil’s duality split regulatory change on 101 Brazilian public firms during the period 2010–2022.
Findings
The main findings indicate that the i… Show more
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