根據一般公認會計準則所產出的盈餘數字被批評欠缺彈性，無法為投資人提供企業核心獲利，導致美國S&P500大企業使用非一般公認會計原則盈餘（簡稱NGE）的比率逐年增加。本研究旨在探討外向性經理人對發佈高於GAAP盈餘之NGE可能性的影響及排除項目規模的影響。本文認為外向性經理人樂於與利害關人溝通，喜好展現自我成為目光焦點，並樂觀的認為未來會有好的結果，亦傾向揭露較好的盈餘數字來彰顯企業價值與自身的績效，因此預期經理人外向性與發佈高於GAAP盈餘之NGE的可能性呈現正相關，外向性經理人與NGE的排除項目規模呈現正相關，亦即經理人愈外向愈會發佈高於一般公認會計原則盈餘的NGE。實證結果顯示，愈外向性的經理人發佈高於GAAP盈餘之NGE的可能性愈高，且排除項目規模愈大。穩健性測試亦呈現相同結果。本研究另探討外向性經理人發佈高於GAAP盈餘之NGE的可能性，與排除項目規模是否取決於CEO的權力，實證結果顯示，經理人外向性格與NGE的可能性及排除項目規模的正向關係隨著CEO的權力愈大而愈明顯。

The financial statements under generally accepted accounting principles (GAAP) are widely criticized for lacking flexibility and failing to provide investors with a clear view of a company's core earnings. As a result, major U.S. S&P 500 companies have been increasingly using non-GAAP earnings (NGE) ratios over the years. This article argues that extroverted managers are more inclined to engage with stakeholders and tend to be optimistic about future outcome. They also tend to disclose better earnings figures to highlight the company's value and their own performance. Consequently, it is expected that there is a positive correlation between manager extroversion and the likelihood of disclosing NGE that exceeds GAAP earnings, as well as a positive correlation with the size of NGE exclusions. Empirical results demonstrate that the more extroverted the manager, the higher the likelihood of disclosing NGE that exceeds GAAP earnings, and the larger the exclusions made in the NGE. Moreover, the positive relationship between manager extroversion and the likelihood and size of NGE exclusions becomes more pronounced with greater CEO power.

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