Lists
Lists
Alqatamin, Rateb Mohammad Hamed, Ali-Aribi, Zakaria 
ORCID: 0000-0001-7772-2341 and Arun, Thankom Gopinath
(2017)
The Effect of CEOs’ Characteristics on Forward-Looking Information.
Journal of Applied Accounting Research, 18
(4).
pp. 402-424.
ISSN 0967-5426
Preview |
PDF (Author Accepted Manuscript)
- Accepted Version
Available under License Creative Commons Attribution Non-commercial No Derivatives. 280kB |
Official URL: https://doi.org/10.1108/JAAR-03-2016-0027
Abstract
Purpose - This paper aims to examine the effect of CEOs’ characteristics on the level of FLI disclosure.
Design/methodology/approach - The study uses a disclosure index to measure the level of FLI and employs random-effect and panel data regressions to examine the relationship between CEOs’ characteristics and the level of FLI disclosure. The sample consists of 201 non-financial companies listed on the Amman Stock Exchange (ASE) for the period 2008-2013.
Findings - The results show that the CEO age has a significant negative relationship with the level of FLI, whereas gender and overconfidence have a significant positive association with it.
Practical implications - The results could be beneficial for a number of users of financial information, such as regulators, investors, auditors and lenders to make better decisions.
Originality/value – The current study offers evidence of the effect of CEO characteristics on the level of FLI disclosure statements, particularly through narrative disclosures.
Repository Staff Only: item control page
