کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086540 | 1478183 | 2016 | 50 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Do accountants make better chief financial officers?
ترجمه فارسی عنوان
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
We examine whether chief financial officers (CFOs) with accounting backgrounds (accountant CFOs) are associated with more conservative corporate outcomes. We find that, in high-growth industries, firms with accountant CFOs invest less in research and development and capital expenditures and are less likely to engage in external financing. In low-growth industries, we find that firms with accountant CFOs exhibit greater cost efficiency. Our results are consistent with risk aversion on the part of accountant CFOs. We further document that accountant CFOs are negatively associated with firm value in high-growth industries and positively associated with firm value in low-growth industries.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 61, Issues 2â3, AprilâMay 2016, Pages 414-432
Journal: Journal of Accounting and Economics - Volume 61, Issues 2â3, AprilâMay 2016, Pages 414-432
نویسندگان
Rani Hoitash, Udi Hoitash, Ahmet C. Kurt,