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<p>While past studies have enriched our understanding of the impact of CEOs’ names on corporate decisions, we know relatively little about the relationship between CEOs’ names and business ethics. By leveraging the concepts of name letter branding and avoidance effects, this study delves into how CEOs' name influences business ethics from the perspective of earnings manipulation. This study focuses on two key attributes associated with CEOs’ names—warmth and competence—which are quantified using a Generative Large Language Model (GLLM)-based framework. Using data from firms listed on the Chinese growth enterprise market from 2010 to 2019, this study reveals that CEOs whose names imply a higher level of warmth are inclined to minimize earnings manipulation, suggesting a potential alignment with ethical business practices. Conversely, CEOs whose names convey competence are more likely to engage in earnings manipulation, which could raise ethical concern. Furthermore, the impact of these name features is intensified by the uncommonness of the CEO’ s name. This study offers valuable insights into the role of CEOs’ name in shaping corporate ethical decisions. The managerial implications are also discussed.</p>

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Do CEOs’ names affect business ethics? Evidence from earnings manipulation

  • 期刊论文

  • 发表日期：

    2026年4月2日

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  • Lin Zhang,
  • Chenlv Zeng,
  • Shan Xue

摘要

While past studies have enriched our understanding of the impact of CEOs’ names on corporate decisions, we know relatively little about the relationship between CEOs’ names and business ethics. By leveraging the concepts of name letter branding and avoidance effects, this study delves into how CEOs' name influences business ethics from the perspective of earnings manipulation. This study focuses on two key attributes associated with CEOs’ names—warmth and competence—which are quantified using a Generative Large Language Model (GLLM)-based framework. Using data from firms listed on the Chinese growth enterprise market from 2010 to 2019, this study reveals that CEOs whose names imply a higher level of warmth are inclined to minimize earnings manipulation, suggesting a potential alignment with ethical business practices. Conversely, CEOs whose names convey competence are more likely to engage in earnings manipulation, which could raise ethical concern. Furthermore, the impact of these name features is intensified by the uncommonness of the CEO’ s name. This study offers valuable insights into the role of CEOs’ name in shaping corporate ethical decisions. The managerial implications are also discussed.