The Association between Financial Expert CEOs and Corporate Risk-Taking

碩士 === 國立政治大學 === 會計學系 === 107 === This study used the listed companies in the United States and Canada from 1992 to 2013 as the research object to explore the relationship between the financial expert CEOs and corporate risk-taking. This study divides the finance expertise into accounting and non-a...

Full description

Bibliographic Details
Main Author: 陳則安
Other Authors: 林禹銘
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/73ex7a
Description
Summary:碩士 === 國立政治大學 === 會計學系 === 107 === This study used the listed companies in the United States and Canada from 1992 to 2013 as the research object to explore the relationship between the financial expert CEOs and corporate risk-taking. This study divides the finance expertise into accounting and non-accounting financial expertise, and discusses the relationship among CEOs with different financial expertise on the corporate risk-taking. The research found that the CEO with accounting financial expertise will make the corporate's decision-making more conservative. The CEO with non-accounting financial expertise makes the corporate's decision-making more risky than the CEO with accounting financial expertise.