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This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race) and earnings management (EM) in Malaysia. It also examined the moderating effect of the CEOs’ ethnicity/race (Bumiputera and non-Bumiputera) on the relationship between CEO masculinity and EM.

The analyses were based on a panel data set of 260 corporates listed on the Bursa Malaysia from 2009 to 2019. Python/code was used to calculate the facial width-to-height ratio (fWHR), while testosterone (TESTN) was calculated based on CEO age and fWHR. To estimate the results, panel data analysis with a fixed effect model was used.

The result shows that fWHR and TESTN have a significant positive effect on EM. CEO race has a significant impact on EM, implying that non-Bumiputera CEOs are more likely to be associated with EM. There was no statistically significant evidence that race moderates the relationship between CEO masculinity and EM.

The research contributes to the growing evidence in the field of neuroscience that it is possible to infer aspects of an individual’s behavior based on their facial structure and their TESTN levels. The findings provide new evidence supporting Malaysian Government policies in reducing masculinity on boards of directors and senior executive positions, which will positively affect the integrity of financial reports.

To the best of the authors’ knowledge, it is the first research to explain whether the ethnicity/race of CEOs is related to EM and whether it has a significant moderate effect on the relationship between masculinity and EM.

The societal, economic and personal costs of aggression are indisputable. Impulsivity and childhood trauma (CT) play a role in aggression but less is known about the potential mechanisms underlying these associations. This study aimed to investigate the influence of CTs and impulsivity on aggression in the general population.

A total of 178 participants (aged 18–86, M = 30.93, SD = 14.50) including 65 men (36.5%), 110 women (61.8%), 3 participants self-identified (1.7%)(n = 2 nonbinary, n = 1 gender fluid) of the UK adult population completed an online survey. Questionnaires measured impulsivity (Short UPPS-P), adverse childhood experiences (CT Questionnaire) and aggression (Buss and Perry Aggression Questionnaire).

Emotional neglect and abuse were the most endorsed CTs (abuse and neglect). As predicted, results showed the impulsivity facet “negative urgency” was associated with the behaviour, emotions and cognitions of aggression. Findings showed a distinct effect of both impulsivity and emotional abuse on physical aggression, which may reflect a pathway in which impulsivity influences adverse childhood experiences and future violence. Types of aggression may have potentially distinct pathways. This study discusses the reasons for these observed results and future research.

The originality/value of the paper lies in the acknowledgement of the role of negative and positive urgency in behaviours related to emotional dysregulation. It also highlighted the importance of examining different types of aggression. There was a distinct effect of both impulsivity and CTs on physical aggression and hostility. Further research in larger samples should examine pathways in which impulsivity mediates the effects of adverse childhood experiences and adulthood aggression. These collective insights can help further our understanding of the role adverse and traumatic events in childhood and impulsivity has on aggression and may be relevant to tailored support and intervention strategies for individuals expressing aggressive behaviours.