關鍵字查詢 | 類別:會議論文 | | 關鍵字:The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings

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序號 學年期 教師動態
1 107/1 會計系 張嘉文 副教授 會議論文 發佈 The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings , [107-1] :The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings會議論文The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit RatingsChia-Wen Chang; Ming-Chin ChenAccounting Expertise;Chief Financial Officer;Credit RatingsThe 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
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