Residential College | false |
Status | 已發表Published |
Effect of individual CEOs’characteristics on firms' performance: Evidence from China | |
Law, Kin Fun Philip; Wanggao Ningnan | |
2022-09 | |
Source Publication | Journal of Accounting and Taxation |
ABS Journal Level | 1 |
ISSN | 2141 6664 |
Volume | 14Issue:3Pages:215-228 |
Abstract | This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and chairman of the same firm), shareholding ratio, gender, and tenure. The findings show that CEOs with a legal background have a positive influence on return on assets. Robustness tests support the validity of the main results. Our findings are consistent with the human capital theory and provide support for human |
Document Type | Journal article |
Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
Affiliation | 1 |
Recommended Citation GB/T 7714 | Law, Kin Fun Philip,Wanggao Ningnan. Effect of individual CEOs’characteristics on firms' performance: Evidence from China[J]. Journal of Accounting and Taxation, 2022, 14(3), 215-228. |
APA | Law, Kin Fun Philip., & Wanggao Ningnan (2022). Effect of individual CEOs’characteristics on firms' performance: Evidence from China. Journal of Accounting and Taxation, 14(3), 215-228. |
MLA | Law, Kin Fun Philip,et al."Effect of individual CEOs’characteristics on firms' performance: Evidence from China".Journal of Accounting and Taxation 14.3(2022):215-228. |
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