The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
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
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 )