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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/130936
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130936


    Title: 會計背景CEO對同背景CFO之聘任以及交互作用下對盈餘管理之影響
    Authors: 蔡明樺
    Contributors: 林禹銘
    蔡明樺
    Keywords: 執行長
    財務長
    會計背景
    盈餘管理
    CEO
    CFO
    accounting background
    earnings management
    Date: 2020
    Issue Date: 2020-08-03 17:28:16 (UTC+8)
    Abstract: 本文以2004年至2018年間美國公開上市公司之高階經理人為樣本,首先探討具會計背景CEO之企業,是否傾向聘用會計背景之CFO;其次探討會計背景CEO與會計背景CFO從事盈餘管理與否,以及在兩者相同背景之交互作用下,是否對企業盈餘管理有所影響。實證結果顯示,會計背景CEO對同為會計背景CFO之聘任,有顯著正向影響。但相同背景之兩者,對盈餘管理所持態度並不一致;會計背景CEO增加企業之盈餘管理,會計背景CFO則不傾向從事盈餘管理,而當兩者任職於一企業時,該企業之盈餘管理趨向顯著增加,推斷其原因可能為CEO與CFO專業背景之同質性,增強彼此之合作關係,抑或CFO減緩盈餘管理之動機在交互作用下產生改變。
    Based on the samples of US-listed companies between 2004 and 2018, this paper examines whether the CEOs with accounting expertise are related with the selection of CFOs with accounting expertise. Additionally, this paper explores the effects of CEOs and CFOs with such expertise on earnings management. The empirical results show that CEOs with accounting expertise are positively associated with the selection of CFOs with the same expertise. The results also demonstrate that CEOs with such expertise have positive impact on earnings management, but CFOs do not. However, when they are in the same firms, earnings management would be significantly positive under the interaction of their same functional background.
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    Description: 碩士
    國立政治大學
    會計學系
    107353035
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353035
    Data Type: thesis
    DOI: 10.6814/NCCU202001064
    Appears in Collections:[會計學系] 學位論文

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