Methodology and Findings (Masculinity, Testosterone and Financial Misreporting)

Introduction

Methodology and findings are crucial aspects for any research journal or article that aims to put across new ideas or challenge existing hypothesis of given data. The research paper, “ Masculinity, Testosterone, and Financial Reporting,” by Yuping et al. (2014) aimed to determine if there exists any correlation between the facial masculinity of male CEOs and financial reporting by conducting hypothesis testing in 1500 S&P firms between 1996 and 2010 (Yuping et al. p. 1195).

Methodology Used

Noting that the core study area of the project was examining the facial structures of CEOs, the authors relied heavily on online non-participating research to get both quantitative and qualitative data. The research methodology used can be divided into two parts as below;

  1. Finding data for firms that engaged in financial misreporting

The researchers sought financial reporting data from 328 CEOs of S&P firms, half of which were subject to Accounting and Auditing Enforcement Releases (AAER) guidelines from SEC and the other half who were not subject to these rules. The intention of this step was to determine if any of these firms was involved in financial misreporting.

During the exercise, the authors made a point to obtain data on the key company personnel involved with each financial misreporting case, and their rank in the organization.

  • Obtaining face profiles of key personnel associated with financial misreporting

Once the key personnel associated with financial reporting in the various S&P firms had been identified, the next step was to obtain their facial profile. Collection of photographs for the company executives was done first by checking resemblance of the persons using online sources and particularly the individual organization’s website, organization’s annual reports and Forbes website where applicable. Once an image was positively identified, an individual family name and employer’s name were used to get a photograph on Google Image, from where the best image would be chosen………………………………………………………………………