會議論文
| 學年 | 107 |
|---|---|
| 學期 | 1 |
| 發表日期 | 2018-12-06 |
| 作品名稱 | The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings |
| 作品名稱（其他語言） | |
| 著者 | Chia-Wen Chang; Ming-Chin Chen |
| 作品所屬單位 | |
| 出版者 | |
| 會議名稱 | 2018 Taiwan Accounting Association Annual Conference & Asian Accounting Associations Conference |
| 會議地點 | Taipei, Taiwan |
| 摘要 | The accounting expertise of chief financial officer (CFO) is closely related to some important factors, financial reporting quality, auditor selection, accounting policy selection, and the transparency of financial reporting, affecting corporate credit ratings. Therefore, whether a CFO with accounting expertise may also a factor affects corporate credit ratings. We examine the effect of CFO's accounting expertise on corporate credit ratings by manually collecting CFOs’ autobiographic information and identifying the accounting expertise of CFOs. We find that corporate CFOs with accounting expertise is positively associated with corporate credit ratings. Further, CFOs with accounting expertise have the incremental effect on corporate credit ratings after controlling for corporate financial reporting quality. Finally, the effects of CFOs with accounting expertise on corporate credit ratings are more pronounced for firms with high default risk. The results of this paper provide the empirical evidence about the effects of CFOs' accounting expertise on corporate credit ratings. |
| 關鍵字 | Accounting Expertise;Chief Financial Officer;Credit Ratings |
| 語言 | en |
| 收錄於 | |
| 會議性質 | 國內 |
| 校內研討會地點 | 無 |
| 研討會時間 | 20181206~20181207 |
| 通訊作者 | |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | |
| 出處 | |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/120577 ) |