1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 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
作者 蔡明樺
貢獻者 林禹銘
蔡明樺
關鍵詞 執行長
財務長
會計背景
盈餘管理
CEO
CFO
accounting background
earnings management
日期 2020
上傳時間 3-Aug-2020 17:28:16 (UTC+8)
摘要 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.
參考文獻 Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005). The Financial Expertise of CFOs and Accounting Restatements. Accounting Horizons, 19(3), 123–135. doi: 10.2308/acch.2005.19.3.123
Arthaud-Day, M. L., Certo, S. T., Dalton, C. M., & Dalton, D. R. (2006). A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements. Academy of Management Journal, 49(6), 1119–1136. doi: 10.5465/amj.2006.23478165
Baker, T. A., Lopez, T. J., Reitenga, A. L., & Ruch, G. W. (2018). The influence of CEO and CFO power on accruals and real earnings management. Review of Quantitative Finance and Accounting, 52(1), 325–345. doi: 10.1007/s11156-018-0711-z
Bamber, L. S., Jiang, J. (X., & Wang, I. Y. (2010). What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review, 85(4), 1131–1162. doi: 10.2308/accr.2010.85.4.1131
Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. doi: 10.1111/j.1911-3846.1998.tb00547.x
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529. doi: 10.1016/j.jfineco.2004.10.011
Brochet, F., Faurel, L., & Mcvay, S. (2011). Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers. Journal of Accounting Research, 49(5), 1123–1162. doi: 10.1111/j.1475-679x.2011.00420.x
Brochet, F., & Welch, K. T. (2011). Top Executive Background and Financial Reporting Choice. SSRN Electronic Journal. doi: 10.2139/ssrn.1765928
Bunderson, J. S., & Sutcliffe, K. M. (2002). Comparing Alternative Conceptualizations of Functional Diversity in Management Teams: Process and Performance Effects. Academy of Management Journal, 45(5), 875–893. doi: 10.5465/3069319
Carpenter, M. A. (2002). The implications of strategy and social context for the relationship between top management team heterogeneity and firm performance. Strategic Management Journal, 23(3), 275–284. doi: 10.1002/smj.226
Chen, M.-C., Chang, C.-W., & Lee, M.-C. (2019). The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design. Review of Quantitative Finance and Accounting, 54(1), 273–296. doi: 10.1007/s11156-019-00789-5
Custódio, C., & Metzger, D. (2014). Financial expert CEOs: CEO׳s work experience and firm׳s financial policies. Journal of Financial Economics, 114(1), 125–154. doi: 10.1016/j.jfineco.2014.06.002
Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), 35–59. doi: 10.2308/accr.2002.77.s-1.35
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. doi: 10.1111/j.1475-679x.2012.00449.x
Demerjian, P. R., Lev, B., Lewis, M. F., & Mcvay, S. E. (2013). Managerial Ability and Earnings Quality. The Accounting Review, 88(2), 463–498. doi: 10.2308/accr-50318
Fama, E. F., & French, K. R. (1997). Industry costs of equity. Journal of Financial Economics, 43(2), 153–193. doi: 10.1016/s0304-405x(96)00896-3
Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFOs become involved in material accounting manipulations? Journal of Accounting and Economics, 51(1-2), 21–36. doi: 10.1016/j.jacceco.2010.09.005
Ge, W., Matsumoto, D., & Zhang, J. L. (2011). Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*. Contemporary Accounting Research, 28(4), 1141–1179. doi: 10.1111/j.1911-3846.2011.01097.x
Goodman, A. (2010). Why do so few CFOs become CEOs? Financial Times,June 1, 2010. http://www.ft.com/cms/s/0/9f9e7758‐6d5d‐11dfbde2‐00144feabdc0.html#axzz2qSPYuIAU.
Gounopoulos, D., & Pham, H. (2018). Financial Expert CEOs and Earnings Management Around Initial Public Offerings. The International Journal of Accounting, 53(2), 102–117. doi: 10.1016/j.intacc.2018.04.002
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2006). Value Destruction and Financial Reporting Decisions. Financial Analysts Journal, 62(6), 27–39. doi: 10.2469/faj.v62.n6.4351
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206. doi: 10.5465/amr.1984.4277628
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover. The Accounting Review, 83(6), 1487–1519. doi: 10.2308/accr.2008.83.6.1487
Hoitash, R., Hoitash, U., & Johnstone, K. M. (2011). Internal Control Material Weaknesses and CFO Compensation*. Contemporary Accounting Research, 29(3), 768–803. doi: 10.1111/j.1911-3846.2011.01122.x
Hoitash, R., Hoitash, U., & Kurt, A. C. (2013). Do Accountants Make Better Chief Financial Officers? SSRN Electronic Journal. doi: 10.2139/ssrn.2367250
Hribar, P., & Nichols, D. C. (2007). The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Journal of Accounting Research, 45(5), 1017–1053. doi: 10.1111/j.1475-679x.2007.00259.x
Indjejikian, R., & Matějka, M. (2009). CFO Fiduciary Responsibilities and Annual Bonus Incentives. Journal of Accounting Research, 47(4), 1061–1093. doi: 10.1111/j.1475-679x.2009.00343.x
Johnson, S. G., Schnatterly, K., & Hill, A. D. (2012). Board Composition Beyond Independence. Journal of Management, 39(1), 232–262. doi: 10.1177/0149206312463938
Kalelkar, R., & Khan, S. (2016). CEO Financial Background and Audit Pricing. Accounting Horizons, 30(3), 325–339. doi: 10.2308/acch-51442
Krishnan, G. V., Visvanathan, G., & Su, L. (N. (2009). Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management? SSRN Electronic Journal. doi: 10.2139/ssrn.1420182
Krishnan, J., & Dowdell, T. D. (2004). Former Audit Firm Personnel as CFOs: Effect on Earnings Management. SSRN Electronic Journal. doi: 10.2139/ssrn.486203
Li, C., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics, 50(1), 93–110. doi: 10.1016/j.jacceco.2010.01.003
Lizares, R. M. (2018). Top Management Team Composition and Firm Performance. Philippine Management Review, 25, 71–98.
Matsunaga, S. R., Wang, S., & Yeung, P. E. (2013). Does Appointing a Former CFO as CEO Influence a Firms Financial Reporting, Disclosure and Tax Policies? SSRN Electronic Journal. doi: 10.2139/ssrn.2206523
Menon, K., & Williams, D. D. (2004). Former Audit Partners and Abnormal Accruals. The Accounting Review, 79(4), 1095–1118. doi: 10.2308/accr.2004.79.4.1095
Mian, S. (2001). On the choice and replacement of chief financial officers. Journal of Financial Economics, 60(1), 143–175. doi: 10.1016/s0304-405x(01)00042-3
Ocasio, W. (1994). Political Dynamics and the Circulation of Power: CEO Succession in U.S. Industrial Corporations, 1960-1990. Administrative Science Quarterly, 39(2), 285. doi: 10.2307/2393237
Oradi, J., Asiaei, K., & Rezaee, Z. (2020). CEO financial background and internal control weaknesses. Corporate Governance: An International Review, 28(2), 119–140. doi: 10.1111/corg.12305
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. doi: 10.1016/j.jacceco.2006.01.002
Salehi, M., Bayaz, M. L. D., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. doi: 10.1108/md-10-2017-1018
Shen, W., & Cannella, A. A. (2002). Power Dynamics Within Top Management And Their Impacts On Ceo Dismissal Followed By Inside Succession. Academy of Management Journal, 45(6), 1195–1206. doi: 10.2307/3069434
Smith, K. G., Smith, K. A., Olian, J. D., Sims, H. P., Obannon, D. P., & Scully, J. A. (1994). Top Management Team Demography and Process: The Role of Social Integration and Communication. Administrative Science Quarterly, 39(3), 412. doi: 10.2307/2393297
Uhde, D. A., Klarner, P., & Tuschke, A. (2017). Board monitoring of the chief financial officer: A review and research agenda. Corporate Governance: An International Review, 25(2), 116–133. doi: 10.1111/corg.12188
Zorn, D. M. (2004). Here a Chief, There a Chief: The Rise of the CFO in the American Firm. American Sociological Review, 69(3), 345–364. doi: 10.1177/000312240406900302
描述 碩士
國立政治大學
會計學系
107353035
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353035
資料類型 thesis
dc.contributor.advisor 林禹銘zh_TW
dc.contributor.author (Authors) 蔡明樺zh_TW
dc.creator (作者) 蔡明樺zh_TW
dc.date (日期) 2020en_US
dc.date.accessioned 3-Aug-2020 17:28:16 (UTC+8)-
dc.date.available 3-Aug-2020 17:28:16 (UTC+8)-
dc.date.issued (上傳時間) 3-Aug-2020 17:28:16 (UTC+8)-
dc.identifier (Other Identifiers) G0107353035en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130936-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 107353035zh_TW
dc.description.abstract (摘要) 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。zh_TW
dc.description.abstract (摘要) 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.en_US
dc.description.tableofcontents 壹、緒論 6
貳、文獻回顧及假說建立 8
一、高階經理團隊間功能性背景之同質性與異質性 8
二、財會專業經理人對企業之影響 8
三、財會專業經理人與盈餘管理之關係 9
四、CEO及CFO之關係 10
五、假說建立 11
參、研究設計 13
一、樣本選取及資料來源 13
二、變數衡量 15
三、模型建立 17
肆、實證結果 21
一、敘述性統計與相關係數 21
二、迴歸結果分析 25
伍、研究結論及限制 29
參考文獻 30		zh_TW
dc.format.extent 1235367 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353035en_US
dc.subject (關鍵詞) 執行長zh_TW
dc.subject (關鍵詞) 財務長zh_TW
dc.subject (關鍵詞) 會計背景zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) CEOen_US
dc.subject (關鍵詞) CFOen_US
dc.subject (關鍵詞) accounting backgrounden_US
dc.subject (關鍵詞) earnings managementen_US
dc.title (題名) 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zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005). The Financial Expertise of CFOs and Accounting Restatements. Accounting Horizons, 19(3), 123–135. doi: 10.2308/acch.2005.19.3.123
Arthaud-Day, M. L., Certo, S. T., Dalton, C. M., & Dalton, D. R. (2006). A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements. Academy of Management Journal, 49(6), 1119–1136. doi: 10.5465/amj.2006.23478165
Baker, T. A., Lopez, T. J., Reitenga, A. L., & Ruch, G. W. (2018). The influence of CEO and CFO power on accruals and real earnings management. Review of Quantitative Finance and Accounting, 52(1), 325–345. doi: 10.1007/s11156-018-0711-z
Bamber, L. S., Jiang, J. (X., & Wang, I. Y. (2010). What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review, 85(4), 1131–1162. doi: 10.2308/accr.2010.85.4.1131
Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. doi: 10.1111/j.1911-3846.1998.tb00547.x
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529. doi: 10.1016/j.jfineco.2004.10.011
Brochet, F., Faurel, L., & Mcvay, S. (2011). Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers. Journal of Accounting Research, 49(5), 1123–1162. doi: 10.1111/j.1475-679x.2011.00420.x
Brochet, F., & Welch, K. T. (2011). Top Executive Background and Financial Reporting Choice. SSRN Electronic Journal. doi: 10.2139/ssrn.1765928
Bunderson, J. S., & Sutcliffe, K. M. (2002). Comparing Alternative Conceptualizations of Functional Diversity in Management Teams: Process and Performance Effects. Academy of Management Journal, 45(5), 875–893. doi: 10.5465/3069319
Carpenter, M. A. (2002). The implications of strategy and social context for the relationship between top management team heterogeneity and firm performance. Strategic Management Journal, 23(3), 275–284. doi: 10.1002/smj.226
Chen, M.-C., Chang, C.-W., & Lee, M.-C. (2019). The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design. Review of Quantitative Finance and Accounting, 54(1), 273–296. doi: 10.1007/s11156-019-00789-5
Custódio, C., & Metzger, D. (2014). Financial expert CEOs: CEO׳s work experience and firm׳s financial policies. Journal of Financial Economics, 114(1), 125–154. doi: 10.1016/j.jfineco.2014.06.002
Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), 35–59. doi: 10.2308/accr.2002.77.s-1.35
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. doi: 10.1111/j.1475-679x.2012.00449.x
Demerjian, P. R., Lev, B., Lewis, M. F., & Mcvay, S. E. (2013). Managerial Ability and Earnings Quality. The Accounting Review, 88(2), 463–498. doi: 10.2308/accr-50318
Fama, E. F., & French, K. R. (1997). Industry costs of equity. Journal of Financial Economics, 43(2), 153–193. doi: 10.1016/s0304-405x(96)00896-3
Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFOs become involved in material accounting manipulations? Journal of Accounting and Economics, 51(1-2), 21–36. doi: 10.1016/j.jacceco.2010.09.005
Ge, W., Matsumoto, D., & Zhang, J. L. (2011). Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*. Contemporary Accounting Research, 28(4), 1141–1179. doi: 10.1111/j.1911-3846.2011.01097.x
Goodman, A. (2010). Why do so few CFOs become CEOs? Financial Times,June 1, 2010. http://www.ft.com/cms/s/0/9f9e7758‐6d5d‐11dfbde2‐00144feabdc0.html#axzz2qSPYuIAU.
Gounopoulos, D., & Pham, H. (2018). Financial Expert CEOs and Earnings Management Around Initial Public Offerings. The International Journal of Accounting, 53(2), 102–117. doi: 10.1016/j.intacc.2018.04.002
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2006). Value Destruction and Financial Reporting Decisions. Financial Analysts Journal, 62(6), 27–39. doi: 10.2469/faj.v62.n6.4351
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206. doi: 10.5465/amr.1984.4277628
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover. The Accounting Review, 83(6), 1487–1519. doi: 10.2308/accr.2008.83.6.1487
Hoitash, R., Hoitash, U., & Johnstone, K. M. (2011). Internal Control Material Weaknesses and CFO Compensation*. Contemporary Accounting Research, 29(3), 768–803. doi: 10.1111/j.1911-3846.2011.01122.x
Hoitash, R., Hoitash, U., & Kurt, A. C. (2013). Do Accountants Make Better Chief Financial Officers? SSRN Electronic Journal. doi: 10.2139/ssrn.2367250
Hribar, P., & Nichols, D. C. (2007). The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Journal of Accounting Research, 45(5), 1017–1053. doi: 10.1111/j.1475-679x.2007.00259.x
Indjejikian, R., & Matějka, M. (2009). CFO Fiduciary Responsibilities and Annual Bonus Incentives. Journal of Accounting Research, 47(4), 1061–1093. doi: 10.1111/j.1475-679x.2009.00343.x
Johnson, S. G., Schnatterly, K., & Hill, A. D. (2012). Board Composition Beyond Independence. Journal of Management, 39(1), 232–262. doi: 10.1177/0149206312463938
Kalelkar, R., & Khan, S. (2016). CEO Financial Background and Audit Pricing. Accounting Horizons, 30(3), 325–339. doi: 10.2308/acch-51442
Krishnan, G. V., Visvanathan, G., & Su, L. (N. (2009). Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management? SSRN Electronic Journal. doi: 10.2139/ssrn.1420182
Krishnan, J., & Dowdell, T. D. (2004). Former Audit Firm Personnel as CFOs: Effect on Earnings Management. SSRN Electronic Journal. doi: 10.2139/ssrn.486203
Li, C., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics, 50(1), 93–110. doi: 10.1016/j.jacceco.2010.01.003
Lizares, R. M. (2018). Top Management Team Composition and Firm Performance. Philippine Management Review, 25, 71–98.
Matsunaga, S. R., Wang, S., & Yeung, P. E. (2013). Does Appointing a Former CFO as CEO Influence a Firms Financial Reporting, Disclosure and Tax Policies? SSRN Electronic Journal. doi: 10.2139/ssrn.2206523
Menon, K., & Williams, D. D. (2004). Former Audit Partners and Abnormal Accruals. The Accounting Review, 79(4), 1095–1118. doi: 10.2308/accr.2004.79.4.1095
Mian, S. (2001). On the choice and replacement of chief financial officers. Journal of Financial Economics, 60(1), 143–175. doi: 10.1016/s0304-405x(01)00042-3
Ocasio, W. (1994). Political Dynamics and the Circulation of Power: CEO Succession in U.S. Industrial Corporations, 1960-1990. Administrative Science Quarterly, 39(2), 285. doi: 10.2307/2393237
Oradi, J., Asiaei, K., & Rezaee, Z. (2020). CEO financial background and internal control weaknesses. Corporate Governance: An International Review, 28(2), 119–140. doi: 10.1111/corg.12305
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. doi: 10.1016/j.jacceco.2006.01.002
Salehi, M., Bayaz, M. L. D., & Naemi, M. (2018). The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies. Management Decision, 56(2), 311–328. doi: 10.1108/md-10-2017-1018
Shen, W., & Cannella, A. A. (2002). Power Dynamics Within Top Management And Their Impacts On Ceo Dismissal Followed By Inside Succession. Academy of Management Journal, 45(6), 1195–1206. doi: 10.2307/3069434
Smith, K. G., Smith, K. A., Olian, J. D., Sims, H. P., Obannon, D. P., & Scully, J. A. (1994). Top Management Team Demography and Process: The Role of Social Integration and Communication. Administrative Science Quarterly, 39(3), 412. doi: 10.2307/2393297
Uhde, D. A., Klarner, P., & Tuschke, A. (2017). Board monitoring of the chief financial officer: A review and research agenda. Corporate Governance: An International Review, 25(2), 116–133. doi: 10.1111/corg.12188
Zorn, D. M. (2004). Here a Chief, There a Chief: The Rise of the CFO in the American Firm. American Sociological Review, 69(3), 345–364. doi: 10.1177/000312240406900302		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU202001064en_US