CEO pulchronomics and appearance discrimination

Kim, Jung Yeun; Shi, Linna; Zhou, Nan

doi:10.1108/ara-06-2021-0115

Cited by 2 publications

(2 citation statements)

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“…A number of studies have focused on the facial images of companies' top officials and their impact on organisational performances [for example, Jia et al (2014) on CEOs' facial masculinity and measurement of overconfidence; Hsieh et al (2020) on CFO's facial trustworthiness and its impact on audit fees and audit tenures; Kim et al (2021) on CEO's beauty and compensation difference; Li et al (2020) on analysts' facial beauty and their performance; Guo et al (2022) on facially attractive CEOs and issuing management forecasts]. However, these studies used quantitative research methods focusing only on photograph (e.g.…”

Section: Ara 312mentioning

confidence: 99%

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Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Momin

Ahmed

Liu

2022

ARA

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PurposeThe purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies through their standalone sustainability reports.Design/methodology/approachUsing the impression management theoretical framework and Barthes' conceptions of denotation and connotation, the study seeks to examine the way visuals, such as photos, tables and figures, are used to convey symbolic sustainability messages and information. The content analysis method was used to analyse 1,064 visuals from 20 New Zealand Stock Exchange listed companies' standalone sustainability reports for 2017.FindingsThe authors observe variations in the use of visuals to convey messages about sustainability and the appeal of these visuals to readers in the process of creating a symbolic sustainability message. While photos focus on emotions as their main method of impression management, tables and figures focus on the logical link between readers and a positive sustainability message.Research limitations/implicationsThe study adds to the impression management theory work that companies use a combination of photos, tables and figures in communicating symbolic positive sustainability messages. The insights inform the corporate culture of the use of visuals and the effect of future reporting practices regarding sustainability information in New Zealand and globally.Originality/valueUnlike other studies on sustainability reporting, we contend that a company uses a combination of visuals to create impressions that include not only positive but also negative and neutral sustainability messages.

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Section: Ara 312mentioning

confidence: 99%

“…(2014) on CEOs' facial masculinity and measurement of overconfidence; Hsieh et al . (2020) on CFO's facial trustworthiness and its impact on audit fees and audit tenures; Kim et al . (2021) on CEO's beauty and compensation difference; Li et al .…”

Section: Literature Reviewmentioning

confidence: 99%

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Momin

Ahmed

Liu

2022

ARA

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CEO beauty and management guidance

Guo

Kim

et al. 2021

ARA

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PurposeThe authors study whether CEO beauty influences management guidance.Design/methodology/approachThe authors calculate an attractiveness score based on facial symmetry and perform regression analyses to examine the relation between CEO beauty and management guidance.FindingsThe authors find that attractive CEOs are more likely to issue voluntary management earnings guidance. After controlling for this appearance-based self-selection, the authors document that management forecasts provided by attractive CEOs are more optimistic yet less precise. Consistent with this result, the authors find that analysts' consensus forecast error following management forecasts made by attractive CEOs is larger than such error following management forecasts made by unattractive CEOs. The authors further find that the perceived credibility of management forecasts by attractive CEOs is not different from that by unattractive CEOs.Originality/valueThese findings suggest that attractive CEOs are more active but less skillful in issuing management forecasts. This adds to the emerging accounting literature on the relation between facial appearance and information delivery.

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CEO pulchronomics and appearance discrimination

Cited by 2 publications

References 135 publications

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

CEO beauty and management guidance

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