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題名:CEO的會計財務背景與過度自信傾向
書刊名:當代會計
作者:林禹銘
作者(外文):Lin, I-min
出版日期:2022
卷期:23:1
頁次:頁97-120
主題關鍵詞:CEO之過度自信CEO之會計財務背景CEO之MBA背景高層理論CEOs' overconfidenceCEOs' financial backgroundCEOs' accounting backgroundCEOs' MBA backgroundUpper echelons theory
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:15
  • 點閱點閱:14
期刊論文
1.Ahmed, Anwer S.、Duellman, Scott(2013)。Managerial Overconfidence and Accounting Conservatism。Journal of Accounting Research,51(1),1-30。  new window
2.Schrand, Catherine M.、Zechman, Sarah L. C.(2012)。Executive Overconfidence and the Slippery Slope to Financial Misreporting。Journal of Accounting and Economics,53(1/2),311-329。  new window
3.Goel, Anand M.、Thakor, Anjan V.(2008)。Overconfidence, CEO selection, and corporate governance。The Journal of Finance,63(6),2737-2784。  new window
4.Ben-David, Itzhak、Graham, John Roderick、Harvey, Campbell Russell(2013)。Managerial Miscalibration。The Quarterly Journal of Economics,128(4),1547-1584。  new window
5.Armstrong, C. S.、Vashishtha, R.(2012)。Executive stock options, differential risk-taking incentives, and firm value。Journal of Financial Economics,104(1),70-88。  new window
6.Bamber, Linda Smith、Jiang, John Xuefeng、Wang, Isabel Yanyan(2010)。What's my style? the influence of top managers on voluntary corporate financial disclosure。The Accounting Review,85(4),1131-1162。  new window
7.Thomas, A. S.、Litschert, R. J.、Ramaswamy, K.(1991)。The Performance impact of strategy-manager coalignment: An empirical examination。Strategic Management Journal,12(7),509-522。  new window
8.Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons,19(3),123-135。  new window
9.許培基、葉銀華、邱琦倫、王宛婷(20130600)。Managerial Overconfidence, the Odds of Completing a Merger, and Post-Merger Performance。證券市場發展,25(2)=98,129-160。new window  延伸查詢new window
10.Cao, Z.、Narayanamoorthy, G. S.(2014)。Accounting and litigation risk: evidence from directors' and officers' insurance pricing。Review of Accounting Studies,19(1),1-42。  new window
11.Malmendier, Ulrike、Tate, Geoffrey、Yan, Jon(2011)。Overconfidence and early-life experiences: the effect of managerial traits on corporate financial policies。Journal of Finance,66(5),1687-1733。  new window
12.鄧家珍、劉維琪(20111200)。CEO Overconfidence and Pecking Order Prediction--Evidence from Taiwanese Electronics Companies。財務金融學刊,19(4),89-118。new window  new window
13.Bhandari, G.、Deaves, R.(2006)。The Demographics of Overconfidence。Journal of Behavioral Finance,7(1),5-11。  new window
14.Faccio, Mara、Marchica, Maria-Teresa、Mura, Roberto(2016)。CEO gender, corporate risk-taking, and the efficiency of capital allocation。Journal of Corporate Finance,39,193-209。  new window
15.Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research,33(1),204-227。  new window
16.Hiller, N. J.、Hambrick, D. C.(2005)。Conceptualizing executive hubris: The role of (hyper-) core self-evaluations in strategic decision-making。Strategic Management Journal,26(4),297-319。  new window
17.Hsieh, Tien-Shih、Bedard, Jean C.、Johnstone, Karla M.(2014)。CEO overconfidence and earnings management during shifting regulatory regimes。Journal of Business Finance & Accounting,41(9/10),1243-1268。  new window
18.Helliar, C. V.、Lonie, A. A.、Power, D. M.、Sinclair, C. D.(2002)。Managerial attitudes to risk: a comparison of Scottish chartered accountants and U.K. managers。Journal of International Accounting, Auditing, and Taxation,11(2),165-190。  new window
19.Li, Chan、Sun, Lili、Ettredge, Michael(2010)。Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions。Journal of Accounting and Economics,50(1),93-110。  new window
20.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。  new window
21.Malmendier, Ulrike、Tate, Geoffrey A.(2005)。CEO Overconfidence and Corporate Investment。The Journal of Finance,60(6),2661-2700。  new window
22.Hackbarth, Dirk(2008)。Managerial traits and capital structure decisions。Journal of Financial and Quantitative Analysis,43(4),843-882。  new window
23.Heaton, James Brian(2002)。Managerial optimism and corporate finance。Financial Management,31(2),33-45。  new window
24.Fama, Eugene F.、French, Kenneth R.(1997)。Industry Costs of Equity。Journal of Financial Economics,43(2),153-193。  new window
25.Kim, J.-B.、Wang, Z.、Zhang, L.(2016)。CEO Overconfidence and Stock Price Crash Risk。Contemporary Accounting Research,33(4),1720-1749。  new window
26.Ljungqvist, Alexander、Zhang, Liandong、Zuo, Luo(2017)。Sharing risk with the government: How taxes affect corporate risk taking。Journal of Accounting Research,55(3),669-707。  new window
27.邱士宗、張崇倫、郭振雄、何怡澄(20200700)。總經理過度自信、家族企業與租稅規避。中華會計學刊,16(1),87-134。new window  延伸查詢new window
28.Malmendier, Ulrike、Tate, Geoffrey A.(2008)。Who Makes Acquisitions? CEO Overconfidence and The Market's Reaction。Journal of Financial Economics,89(1),20-43。  new window
29.Kalelkar, R.、Khan, S.(2016)。CEO financial background and audit pricing。Accounting Horizons,30(3),325-339。  new window
30.李韋憲(20171200)。Do Overconfident CEOs Ignore the Market?。證券市場發展季刊,29(4)=116,105-145。new window  延伸查詢new window
31.陳曉蓉(20181200)。Should Overconfident Managers Engage in Corporate Social Responsibility Activities? Evidence from the Accounting Performance of the Banking Industry。財務金融學刊,26(4),45-99。new window  new window
32.蘇迺惠、陳雲英、黃勝華(20170200)。經理人過度自信與盈餘品質之關係。臺灣管理學刊,17(1),1-22。new window  延伸查詢new window
33.Beber. A.、Fabbri, D.(2012)。Who times the foreign exchange market? Corporate speculation and CEO characteristics。Journal of Corporate Finance,18(5),1065-1087。  new window
34.Brief, R. P.(1975)。The accountant's responsibility in historical perspective。The Accounting Review,50(2),285-297。  new window
35.Gounopoulos, D.、Pham, H.(2018)。Financial expert CEOs and earnings management around initial public offerings。International Journal of Accounting,53(2),102-117。  new window
36.Hoitash, R.、Hoitash, U.、Kurt, A. C.(2016)。Do accountants make better chief financial officers?。Journal of Accounting and Economics,61(2/3),414-432。  new window
37.King, T.、Srivastav, A.、Williams, J.(2016)。What's in an education? Implications of CEO education for bank performance。Journal of Corporate Finance,37,287-308。  new window
38.Newton, L. K.(1977)。The risk factor in materiality decisions。The Accounting Review,52(1),97-108。  new window
39.Ying, Q.、He, S.(2020)。Is the CEOs' financial and accounting education experience valuable? Evidence from the perspective of M&A performance。China Journal of Accounting Studies,8(1),35-65。  new window
40.Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics,118(4),1169-1208。  new window
41.Crossland, C.、Hambrick, D. C.(2007)。How national systems differ in their constraints on corporate executives: A study of CEO effects in three countries。Strategic Management Journal,28(8),767-789。  new window
研究報告
1.Matsunaga, S. R.、Wang, S.、Yeung, P. E.(2013)。Does appointing a former CFO as CEO influence a firm's accounting policies?。University of Oregon。  new window
2.Rakhman, F.(2009)。Earnings quality and CFO financial expertise。Oklahoma State University。  new window
其他
1.Johnson, K. S.(20150807)。Finance chiefs getting shot at CEO role,http://blogs.wsj.com/cfo/2015/08/07/finance-chiefs-getting-shot-at-ceo-role/。  new window
 
 
 
 
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