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Title:	CEO的會計財務背景與過度自信傾向 CEOs’ Accounting or Financial Background and Overconfidence
Authors:	林禹銘 Lin, I-min
Contributors:	會計系
Keywords:	CEO之過度自信;CEO之會計財務背景;CEO之MBA背景;高層理論 CEOs＇ overconfidence;CEOs’ financial background;CEOs’ accounting background;CEOs’ MBA background;upper echelons theory
Date:	2022-05
Issue Date:	2024-01-29 09:12:13 (UTC+8)
Abstract:	本研究探討企業CEO的會計財務相關背景，是否與其過度自信的傾向有關。根據1960年到2018年119,923個觀測值，本研究發現具有會計財務背景的CEO，相較於其他CEO，在融資投資決策方面，過度自信傾向較輕；若在這些會計財務背景中聚焦在會計背景，會發現具有會計背景的CEO，相較於其他CEO，過度自信的傾向又較輕。此外，以上具財務會計背景或單具會計背景之CEO，若兼具有MBA背景，其過度自信傾向均會有所提升。 This study investigates whether the accounting or financial background of chief executive officers (CEOs) influences overconfidence. Based on a total of 119,923 observations from 1960 to 2018, my study shows that overconfidence in investing or financing activities is less predominant in CEOs with accounting or financial background. In fact, CEOs with accounting background exhibit lower levels of overconfidence than other CEOs. However, if CEOs with accounting or financial background have an MBA degree, their overconfidence increases.
Relation:	當代會計, Vol.23, No.1, pp.97-120
Data Type:	article
DOI 連結:	https://doi.org/10.6675/JCA.202205_23(1).04
DOI:	10.6675/JCA.202205_23(1).04
Appears in Collections:	[會計學系] 期刊論文

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