Väitös (laskentatoimi ja rahoitus): MSc Javad Rajabalizadeh
Aika
9.5.2025 klo 10.15 - 14.15
MSc Javad Rajabalizadeh esittää väitöskirjansa ”Chief Executive Officers' Communication Strategies in 10-K Reports via Repetition from Notes to MD&A: The Impact of Managerial Ability, Overconfidence, and Narcissism” julkisesti tarkastettavaksi Turun yliopistossa perjantaina 9.5.2025 klo 10.15 (Turun yliopisto, Turun kauppakorkeakoulu, Lähitapiola-sali, Rehtorinpellonkatu 3, Turku).
Vastaväittäjänä toimii apulaisprofessori Sean Cao (Robert H. Smith School of Business, University of Maryland, Yhdysvallat) ja kustoksena professori Hannu Schadewitz (Turun yliopisto). Tilaisuus on englanninkielinen. Väitöksen alana on laskentatoimi ja rahoitus.
Väitöskirja yliopiston julkaisuarkistossa: http://urn.fi/URN:ISBN:978-952-02-0151-7 (kopioi linkki selaimeen).
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Tiivistelmä väitöstutkimuksesta:
In today's complex business environment, clear and effective communication from company leaders is more important than ever. CEOs play a key role in shaping how a company tells its story to stakeholders—like investors, employees, and regulators—through official reports. My doctoral research explores how different CEO personality traits affect the way financial information is communicated, especially in U.S. companies annual 10-K reports.
Specifically, I focus on how CEOs might repeat information from the technical notes section into the more narrative and flexible Management Discussion and Analysis (MD&A) part. Repeating key points can help highlight important facts—but it can also be used to distract, exaggerate, or hide weaknesses. So, is this repetition helpful or harmful? And does it depend on the CEO’s personality?
I studied three CEO traits: managerial ability, overconfidence, and narcissism. Heres what I found:
CEOs with strong managerial skills tend to avoid unnecessary repetition. They focus on clear and direct communication, helping readers understand the company’s situation better.
Surprisingly, even overconfident CEOs often reduce repetition, perhaps because they believe their message is already strong enough without extra emphasis.
However, narcissistic CEOs are more likely to repeat information excessively. This might be a strategy to shape how they are perceived, possibly hiding negative facts behind a smokescreen of repeated content.
Why does this matter? Because company reports are a key source of information for investors, regulators, and the public. If the content is unclear or misleading, it can affect investment decisions and trust in the company. By showing how CEO personality affects communication strategy, my research helps improve understanding of financial transparency and can inform better rules and practices for corporate reporting and efficient allocation of capital.
Vastaväittäjänä toimii apulaisprofessori Sean Cao (Robert H. Smith School of Business, University of Maryland, Yhdysvallat) ja kustoksena professori Hannu Schadewitz (Turun yliopisto). Tilaisuus on englanninkielinen. Väitöksen alana on laskentatoimi ja rahoitus.
Väitöskirja yliopiston julkaisuarkistossa: http://urn.fi/URN:ISBN:978-952-02-0151-7 (kopioi linkki selaimeen).
***
Tiivistelmä väitöstutkimuksesta:
In today's complex business environment, clear and effective communication from company leaders is more important than ever. CEOs play a key role in shaping how a company tells its story to stakeholders—like investors, employees, and regulators—through official reports. My doctoral research explores how different CEO personality traits affect the way financial information is communicated, especially in U.S. companies annual 10-K reports.
Specifically, I focus on how CEOs might repeat information from the technical notes section into the more narrative and flexible Management Discussion and Analysis (MD&A) part. Repeating key points can help highlight important facts—but it can also be used to distract, exaggerate, or hide weaknesses. So, is this repetition helpful or harmful? And does it depend on the CEO’s personality?
I studied three CEO traits: managerial ability, overconfidence, and narcissism. Heres what I found:
CEOs with strong managerial skills tend to avoid unnecessary repetition. They focus on clear and direct communication, helping readers understand the company’s situation better.
Surprisingly, even overconfident CEOs often reduce repetition, perhaps because they believe their message is already strong enough without extra emphasis.
However, narcissistic CEOs are more likely to repeat information excessively. This might be a strategy to shape how they are perceived, possibly hiding negative facts behind a smokescreen of repeated content.
Why does this matter? Because company reports are a key source of information for investors, regulators, and the public. If the content is unclear or misleading, it can affect investment decisions and trust in the company. By showing how CEO personality affects communication strategy, my research helps improve understanding of financial transparency and can inform better rules and practices for corporate reporting and efficient allocation of capital.
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