Economic consequences of unqualified chief accounting officer announcements

Shih Bin Wu, Wu Po Liu

研究成果: Article同行評審

摘要

This study investigates market reactions to announcements of chief accounting officer (CAO) unqualifications. Using 61 Taiwanese observations from 2006 to 2020, we find negative market reactions prior to unqualified CAO announcements. Our results also show that markets react more negatively when unqualified CAOs are female. This study suggests potential information leakage and provides implications for regulators and market participants.

原文English
期刊Applied Economics Letters
DOIs
出版狀態Accepted/In press - 2021

All Science Journal Classification (ASJC) codes

  • 經濟學與計量經濟學

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