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政大機構典藏 > 商學院 > 企業管理學系 > 期刊論文 > Item 140.119/139787

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題名:	The Downside of CFO Function-Based Language Incongruity
作者:	郭曉玲 Guo, Shiau-Ling Um, Cyril Taewoong Lumineau, Fabrice Shi, Wei Song, Ruixiang
貢獻者:	企管系
關鍵詞:	Topic Areas;Strategic Management;Cooperative Strategy;Cooperative strategy (General);Strategic Leadership and Governance;Strategic leadership and governance (General);Managerial and Organizational Cognition;Managerial and organization cognition (General)
日期:	2022-12
上傳時間:	2022-04-11 13:44:11 (UTC+8)
摘要:	The prior literature on role congruity theory has revolved around demographic-based expectations, emphasizing role incongruity derived from a mismatch between prescriptive expectations of distinct roles. In this paper, we depart from this traditional focus on between-role incongruity and explore an alternative source of role incongruity by examining how language can trigger the within-role incongruity of function-based expectations. Through an analysis of conference call transcripts and contracts for 7,649 deals during 2003–2018, we show that the incongruity of function-based expectations manifested through the language of the CFO increases banks’ perceived hazards, leading them to employ more debt contract covenants. In addition, by investigating the moderating effects of corresponding CEO language and media sentiment, we show how the social context and sentiment toward the firm weaken this incongruity effect. We discuss the theoretical implications of our study for future research on the sources of role incongruity and the antecedents of contract design.
關聯:	Academy of Management Journal, Vol.65, No.6, pp.1984-2013
資料類型:	article
DOI 連結:	https://doi.org/10.5465/amj.2019.0943
DOI:	10.5465/amj.2019.0943
顯示於類別:	[企業管理學系] 期刊論文

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