Facial width-to-height ratios and deception skill

The face of debt: Facial width-to-height ratios and regional debt in China

Facial width-to-height ratio (fWHr) has been widely proven to exert a lasting influence on shaping behavior. In this paper, we provide empirical evidence on the relationship between the fWHr level of bureaucrats and local government debt performance and attempt to discuss the demographic differences in explaining the fWHr-behavior link. We manually collected the fWHr data of local bureaucrats and used prefecture-level panel data of China from 2006 to 2015. The results show that the fWHr levels of bureaucrats are highly correlated with local government debt-bureaucrats with higher fWHr tend to issue more debt and expand the local debt substantially. Results of heterogeneity analysis suggest that the level of fWHr is gender-related-male bureaucrats tend to issue more debt. In addition, bureaucrats who have higher fWHr and who also hold higher education degrees are more inclined to issue debt. In this paper, we concentrate on the Chinese bureaucrat group and provide new micro-evidence on fWHr-related behavior from the perspective of local debt.

CEO masculine behavior and earnings management: does ethnicity matter?

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Facial and body sexual dimorphism are not interconnected in the Maasai

BACKGROUND

In this paper, we investigate facial sexual dimorphism and its' association with body dimorphism in Maasai, the traditional seminomadic population of Tanzania. We discuss findings on other human populations and possible factors affecting the developmental processes in Maasai.

METHODS

Full-face anthropological photographs were obtained from 305 Maasai (185 men, 120 women) aged 17-90 years. Facial shape was assessed combining geometric morphometrics and classical facial indices. Body parameters were measured directly using precise anthropological instruments.

RESULTS

Sexual dimorphism in Maasai faces was low, sex explained 1.8% of the total shape variance. However, male faces were relatively narrower and vertically prolonged, with slightly wider noses, narrower-set and lower eyebrows, wider mouths, and higher forehead hairline. The most sexually dimorphic regions of the face were the lower jaw and the nose. Facial width-to-height ratio (fWHR), measured in six known variants, revealed no significant sexual dimorphism. The allometric effects on facial traits were mostly related to the face growth, rather than the growth of the whole body (body height). Significant body dimorphism was demonstrated, men being significantly higher, with larger wrist diameter and hand grip strength, and women having higher BMI, hips circumferences, upper arm circumferences, triceps skinfolds. Facial and body sexual dimorphisms were not associated.

CONCLUSIONS

Facial sex differences in Maasai are very low, while on the contrary, the body sexual dimorphism is high. There were practically no associations between facial and body measures. These findings are interpreted in the light of trade-offs between environmental, cultural, and sexual selection pressures.

Masculinity and Lying

Dishonesty in communication has important economic implications. The standing literature has shown that lying is less pervasive than predicted by standard economic theory. We explore whether biology can help to explain this behavior. In a sample of men, we study whether masculine traits are related to (dis)honesty in a sender-receiver game. We study three masculine physical traits: the second-to-fourth digit ratio, facial morphometric masculinity and the facial width-to-height ratio. These biomarkers display significant associations with lying and deception in the game. We also explore the extent to which these effects operate through social preferences or through beliefs about the behavior of receivers.