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This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race) and earnings management (EM) in Malaysia. It also examined the moderating effect of the CEOs’ ethnicity/race (Bumiputera and non-Bumiputera) on the relationship between CEO masculinity and EM.

The analyses were based on a panel data set of 260 corporates listed on the Bursa Malaysia from 2009 to 2019. Python/code was used to calculate the facial width-to-height ratio (fWHR), while testosterone (TESTN) was calculated based on CEO age and fWHR. To estimate the results, panel data analysis with a fixed effect model was used.

The result shows that fWHR and TESTN have a significant positive effect on EM. CEO race has a significant impact on EM, implying that non-Bumiputera CEOs are more likely to be associated with EM. There was no statistically significant evidence that race moderates the relationship between CEO masculinity and EM.

The research contributes to the growing evidence in the field of neuroscience that it is possible to infer aspects of an individual’s behavior based on their facial structure and their TESTN levels. The findings provide new evidence supporting Malaysian Government policies in reducing masculinity on boards of directors and senior executive positions, which will positively affect the integrity of financial reports.

To the best of the authors’ knowledge, it is the first research to explain whether the ethnicity/race of CEOs is related to EM and whether it has a significant moderate effect on the relationship between masculinity and EM.

The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).

The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares regression, the coarsened exact matching (CEM) and propensity score matching (PSM) procedure in testing the hypothesis.

Based on the results of analysis, it is known that CEO facial masculinity is negatively related to corporate CSR disclosure levels. However, this negative relationship can be mitigated through governance mechanisms: the audit committee.

This paper provides implications in the field of research, especially regarding the biological attributes of CEOs in relation to CSR.

As many previous studies focused on the managerial aspect of the CEO, this study focused on the biological aspect of CEO. To the authors’ knowledge, this study is among the first to attempt to investigate this issue in an emerging market.

This study is a replication of Tosi and Greckhamer's work examining how uncertainty avoidance, power distance, individualism and masculinity/femininity are related to total CEO pay, the ratio of variable to total CEO pay and the ratio of CEO pay to the pay of the lowest level employees in 23 countries. Its main purpose is to investigate whether the replication confirms, questions or extends the results of TG2004.

Tosi and Greckhamer used generalized linear modeling (GLS) to analyze the relationships between Hofstede's four cultural dimensions and CEO compensation. In the replication, the author used GLS to retest the original seven hypotheses with more recent data from Hofstede and test the same hypotheses relying on cultural values and practices scores from the GLOBE study. Further, using firm-level data unavailable for the original study, the author analyzed fixed and random effects in mixed models.

The replication generally confirms the findings of the original study for the effects of power distance, individualism and masculinity on CEO total pay. Results are mixed or indicate the lack of significant effect for other relationships.

This study reexamines the effects of country-level contextual variables in the area of CEO compensation.

The replication presents firm-level CEO compensation and firm performance data from 21 countries, extending the original study and unveiling possible spurious effects.

The authors study whether CEO beauty influences management guidance.

The authors calculate an attractiveness score based on facial symmetry and perform regression analyses to examine the relation between CEO beauty and management guidance.

The 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.

These 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.

Pulchronomics studies the economics of beauty. The purpose of this paper is to research CEO pulchronomics by examining whether a beauty premium exists in CEO compensation and whether this beauty premium is justified by differences in CEO performance.

The authors calculate a facial attractiveness scores (FAS) based on facial symmetry, facial structure and the golden ratio. The authors then perform OLS regressions to examine the effect of CEO beauty on CEO compensation and firm performances.

The authors find that base salaries for attractive CEOs are higher than those for unattractive CEOs, but incentive pays for attractive CEOs are not different from those for unattractive CEOs. The latter is likely due to the fact that attractive CEOs do not outperform unattractive CEOs in operations, innovation, corporate social responsibility and financial reporting quality.

Since the CEO beauty premium is not supported by the superior performance of attractive CEOs, this paper provides new evidence of appearance discrimination in CEO compensation.

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

In this chapter, we focus on expatriate CEOs who are assigned by the parent company to work in a subsidiary and compare them to those who themselves have initiated to work abroad as CEOs. Since we do not know much about these individuals, we direct our attention to: (1) who they are (demographics), (2) what they are like (personality), and (3) how they perform (job performance).

Data was sought from 93 assigned expatriate CEOs and 94 self-initiated expatriate CEOs in China.

Our findings demonstrate that in terms of demography, self-initiated CEOs were more experienced than assigned CEOs. With regard to personality, we found difference in self-control and dispositional anger: Assigned expatriate CEOs had more self-control and less angry temperament than their self-initiated counterparts. Finally, we found assigned expatriate CEOs to rate their job performance higher than self-initiated CEOs.

Although there may not always be immediate benefits, career consideration often plays a role when individuals choose whether to become an expatriate. For many years, organizations have used expatriation to develop talented managers for high-level positions in the home country. Recently, however, a new trend has emerged. Talented top managers are no longer expatriated only from within parent companies to subsidiaries. Self-initiated expatriates with no prior affiliation in the parent company are increasingly used to fill top management positions in subsidiaries.

The purpose of this paper is to examine the identity work undertaken by female next generation to navigate (in)visibility in family businesses with male successors. To enhance understanding of gendered identity work in family businesses, the authors offer important insights into how female next generation use (in)visibility to establish legitimacy and exercise power and humility in partnership with male next generation in their family business.

This empirical qualitative paper draws upon in-depth interviews with 14 next generation female leaders.

This study offers a model to show how female next generation establish their legitimacy amongst male next generation in power via a careful balancing act between vying for visibility (trouble) and forgoing visibility (exclusion). These female next generation gained acceptance by endorsing their own leadership identity and exercising humility in partnership or by endorsing their brother's leadership identity and exercising power in partnership.

This study highlights the need for the incumbent generation to prepare successors, regardless of gender, via equal opportunities for business exposure and leadership preparation. This study also shows that vocalizing female-centric issues and highlighting hidden power imbalances should be led by the entire management team and not simply delegated to a “family woman” in the management team to spearhead.

This study advances understanding of gender dynamics and identity in the family business literature by identifying specific strategies utilized by female next generation to navigate (in)visibility in family businesses with male successors.

Writings in the media have the potential to influence our standpoint and, thereby, our actions. In this paper, the authors analyze how women in family business are represented in media to understand the frames set by this discourse in terms of women owning and leading family businesses. The aim of the paper is to explore how the counterposed roles of business person and mother are presented in media and what implications this might have for role enactment.

The paper opted for an exploratory study of 308 articles about women in family business over a 15‐year period. In the interpretative, qualitative analysis of media texts, the discursive construction of the mother role and the business role are explored.

The paper provides empirical insights into how the mother role is taken for granted while the business role is approached as problematic in portrayals of women in family business. The authors discuss whether the media discourse reinforces traditional roles or stimulates role innovation.

Understanding role as something separate from the individual provides a means to critically review expectations of women in business and how these expectations hinder business activities.

The study examines data over a 15‐year period in the Swedish media setting and describes changes in attitudes about women's roles in family business. Regarding the family business as an arena for performative acts provides a perspective that can highlight the intertwinement of the private and professional arenas in family business.