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The Influence of CEO Characteristics and Gender Diversity on The Disclosure Tone of Annual Reports in Indonesian State-Owned Enterprises

Year: 2025

Type: article

Abstract: This study aims to determine the quality of the annual reports produced and published by State ‎Owned Enterprises (SOEs) in Indonesia by examining the influence of the Chief Executive ‎Officer (CEO) characteristics and gender diversity in the Directors’ composition on the ‎disclosure tone in the annual reports of the companies. This study finds that CEO’s age and ‎CEO’s narcissism do not affect tone in the company's annual report. In contrast, the CEO's ‎financial expertise hurts the tone of use in the report. Moreover, women on the board ‎of directors increase the disclosure tone in the company's annual report‎.

Source: International Journal of Accounting and Economics Studies

DOI: 10.14419/kvzrbq73

Authors: Anies Lastiati, Nadiah Mustafida Zaenal Arifin

Institution: Trilogi University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W4413285836

FWCI: 2.751

Cites: 6

Cited by: 1

Related to: 10