An Overview of the Literature on Upper Echelons*

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2021-11-26 DOI:10.1111/1911-3838.12288

Ming Liu, Duan Ji

引用次数: 3

Abstract

This paper reviews the literature pertaining to the effects of the characteristics of top executives on firms' decisions and outcomes. We focus particularly on research related to executives' individual characteristics, including their demographic, psychological, and other characteristics. Thereafter, we discuss the literature related to the relationship among executives, particularly the CEO and the CFO, which may affect corporate performance and accounting outcomes. Finally, we identify the gaps in the literature and provide directions for future research.

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关于上层梯队的文献综述*

本文回顾了有关高管特征对公司决策和结果影响的文献。我们特别关注与高管个人特征相关的研究，包括他们的人口统计、心理和其他特征。之后，我们讨论了与高管关系相关的文献，特别是CEO和CFO之间的关系，这可能会影响公司绩效和会计结果。最后，我们找出了文献中的空白，并为未来的研究提供了方向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.