Testosterone and aggressiveness in accounting practice
Big data; Behavioral accounting; Aggressiveness in accounting practice; Relationship between testosterone level and accounting practice; Firm performance.
After identifying whether there is a relationship between the testosterone level and accounting practice, it will be investigated whether this same proxy can help in predicting the company's performance. Such an investigation is important, as it helps to understand the relationship between practices accounting and genetic traits that can impact the personality of the manager. these traits reflected in biomarkers that represent the individual's exposure to hormones such as testosterone, which make them more likely to have behavioral traits characteristics such as aggression, emotional resilience, risk appetite, dominance, competitiveness and “winning effect”.