权力需要知识：首席执行官的知识背景与商誉减值

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-04-08 DOI:10.1080/01559982.2024.2324211

Chao Chen, Junjian Gu, Gerald J. Lobo

引用次数: 0

摘要

我们研究首席执行官的知识背景是否会影响商誉减值以及如何影响商誉减值，是否会减轻投资者对商誉减值的风险评估。我们利用首席执行官的教育、金融和财务背景来分析商誉减值的影响。

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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Power needs knowledge: CEO knowledge background and goodwill impairment

We investigate whether and how CEO knowledge background affects goodwill impairment and whether it mitigates investors’ risk assessment of goodwill impairment. We employ CEOs’ educational, financia...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.