{"title":"权力需要知识：首席执行官的知识背景与商誉减值","authors":"Chao Chen, Junjian Gu, Gerald J. Lobo","doi":"10.1080/01559982.2024.2324211","DOIUrl":null,"url":null,"abstract":"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...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"17 1","pages":""},"PeriodicalIF":2.8000,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Power needs knowledge: CEO knowledge background and goodwill impairment\",\"authors\":\"Chao Chen, Junjian Gu, Gerald J. Lobo\",\"doi\":\"10.1080/01559982.2024.2324211\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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...\",\"PeriodicalId\":47566,\"journal\":{\"name\":\"Accounting Forum\",\"volume\":\"17 1\",\"pages\":\"\"},\"PeriodicalIF\":2.8000,\"publicationDate\":\"2024-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Forum\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/01559982.2024.2324211\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Forum","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/01559982.2024.2324211","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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...
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.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
