English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58335/91896 (63%)
Visitors : 20085      Online Users : 85
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/120577


    Title: The Effects of Chief Financial Officers’Accounting Expertise on Corporate Credit Ratings
    Authors: Chang, Chia-Wen;Chen, Ming-Chin
    Keywords: Accounting Expertise;Chief Financial Officer;Credit Ratings
    Date: 2018-12-06
    Issue Date: 2021-04-21 12:13:34 (UTC+8)
    Abstract: 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.
    Relation: 2018 Taiwan Accounting Association Annual Conference & Asian Accounting Associations Conference
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

    Files in This Item:

    File SizeFormat
    index.html0KbHTML9View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback