本研究探討外向性的經理人是否會影響財務報表可比性。以1998年至2018年美國標準普爾1500公司為樣本，參照De Franco et al. (2011)的方式衡量可比性，以及Harrison et al. (2019)以機器學習方法開發的人格特質資料進行迴歸分析。實證結果顯示，經理人越外向性，其編製的財務報表可比性會越低。經穩健性測試，採用不同的可比性指標檢驗後，仍獲得相同結果。此外，本研究進一步將樣本依外部法人持股比例及產業競爭程度二項公司治理機制分組，探討監督力道強弱對外向性經理人降低財務報表可比性的影響，結果發現監督力道較強時可抑制外向經理人造成財務報表可比性降低的結果。

This study investigates whether the extraverted trait of managers affects the comparability of financial statements. The sample includes U.S. S&P 1500 companies from 1998 to 2018. Comparable reporting is measured following the approach used by De Franco et al. (2011), and personality trait data developed through machine learning by Harrison et al. (2019) is used for regression analysis. Empirical results reveal that the more extraverted the managers, the lower the comparability of financial statements they prepare. Robustness tests using different comparability indicators confirm consistent outcomes. Additionally, this research further examines the influence of supervisory mechanisms on the impact of extraverted managers on financial reporting comparability by categorizing the sample based on the external institutional ownership ratio and industry competitiveness. The findings demonstrate that stronger supervisory forces can mitigate the negative effect of extraverted managers on financial reporting comparability.

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