{"title":"关于上层梯队的文献综述*","authors":"Ming Liu, Duan Ji","doi":"10.1111/1911-3838.12288","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>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.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"21 2","pages":"331-386"},"PeriodicalIF":1.6000,"publicationDate":"2021-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"An Overview of the Literature on Upper Echelons*\",\"authors\":\"Ming Liu, Duan Ji\",\"doi\":\"10.1111/1911-3838.12288\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n <p>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.</p>\\n </div>\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":\"21 2\",\"pages\":\"331-386\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2021-11-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12288\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12288","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.
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