教師資料查詢 | 類別: 會議論文 | 教師: 張嘉文 CHIA-WEN CHANG (瀏覽個人網頁)

標題:The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
學年
學期
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
語言英文
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
國別中華民國
公開徵稿
出版型式
出處
相關連結
SDGs
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