Economic consequences of unqualified chief accounting officer announcements

Shih Bin Wu, Wu Po Liu

研究成果: Article同行評審

1 引文 斯高帕斯(Scopus)

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
頁(從 - 到)1256-1260
頁數5
期刊Applied Economics Letters
29
發行號14
DOIs
出版狀態Published - 2022

All Science Journal Classification (ASJC) codes

  • 經濟學與計量經濟學

指紋

深入研究「Economic consequences of unqualified chief accounting officer announcements」主題。共同形成了獨特的指紋。

引用此