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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/130952
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130952


    Title: CEO 之財務會計背景與年報語調
    Association between CEO with Financial and Accounting Background and Tone in Annual Reports
    Authors: 盧曉文
    Lu, Hsiao-Wen
    Contributors: 林禹銘
    盧曉文
    Lu, Hsiao-Wen
    Keywords: CEO財務專業
    CEO會計專業
    年報語調
    CEO with financial expertise
    CEO with accounting expertise
    Tone of annual report
    Date: 2020
    Issue Date: 2020-08-03 17:30:44 (UTC+8)
    Abstract: 本文以2001年至 2016年美國及加拿大上市公司為樣本,旨在探討具財務專
    業背景之CEO,是否影響公司年報的語調。實證結果發現,有財務背景CEO之
    公司,較傾向在年報中使用正面的語調;若將會計背景自財務背景中分離出來,具會計背景CEO之公司,較不傾向在年報中使用正面語調;總括而言,CEO之專業背景與年報中的語調具一定關聯性。本文除可補充 CEO 財務背景及年報語調之相關文獻,在實務上也可供投資者於年報的解讀之時,以及企業考慮聘用CEO的參考。
    This study examines whether CEOs with financial background can affect the tones in the annual reports. The sample firms used in this study are all the publicly companies
    in America and Canada during 2001-2016. The empirical results demonstrate that firms headed by financial expert CEOs tend to use positive tones in annual reports than those with non-financial expert CEOs. If the accounting background is separated from the financial background, the firms headed by accounting expert CEOs do not tend to use
    positive tones in annual reports than those with non-accounting expert CEOs. Overall, the findings show that the expertise of the CEOs and the tone in annual reports are
    related.
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    Description: 碩士
    國立政治大學
    會計學系
    107353116
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353116
    Data Type: thesis
    DOI: 10.6814/NCCU202000968
    Appears in Collections:[會計學系] 學位論文

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