Is Tone at the Top Associated with Financial Reporting Aggressiveness?

Arts & Humanities

• Aggressiveness 100%
• Chief Executives 99%
• Corporate Governance 59%
• Narrative Language 58%
• Letters 48%
• Thematic 32%
• Traits 31%
• Language 17%

Business & Economics

• Financial Reporting 71%
• Chief Executive Officer Leadership 46%
• Corporate Governance 39%
• Ethical Leadership 31%
• Accounting Practices 28%
• Oversight 26%
• Board of Directors 24%
• Auditing 23%
• Language 22%
• Traits 20%
• Chief Executive Officer 20%
• Shareholders 19%

Social Sciences

• aggressiveness 92%
• chief executive 61%
• leadership 32%
• board of directors 32%
• corporate governance 31%
• narrative 31%
• shareholder 30%
• auditing 30%
• determinants 18%