Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&amp;A performance

Qin, Ying; He, Siyi

doi:10.1080/21697213.2020.1822023

Cited by 7 publications

(3 citation statements)

References 41 publications

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“…Sebab itulah pemilihan anggota dewan direksi merupakan hal yang sangat penting bagi perusahaan karena dapat mempengaruhi keputusan yang dibuat untuk perusahaan. Pengambilan keputusan bisnis dilakukan lebih baik dan akurat oleh anggota dewan yang memiliki latar belakang pendidikan akuntansi dan keuangan (Ying & He, 2020). Penelitian sebelumnya menemukan bahwa orang berlatar pendidikan akuntansi dan keuangan cenderung lebih taat kepada aturan dibandingkan orangorang pada umumnya, hal ini merupakan sikap yang diharapkan dari seorang akuntan karena segala aktivitas akuntan dibatasi oleh standar yang mengikat contohnya seperti Generally Accepted Accounting Principals (GAAP) yang merupakan standar akuntansi umum berbasis aturan.…”

Section: Gambar 1 Model Penelitianunclassified

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Andira

Ratnadi

2022

E-Jurnal Akuntansi

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Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company. Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.

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Section: Gambar 1 Model Penelitianunclassified

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Andira

Ratnadi

2022

E-Jurnal Akuntansi

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“…Berkaitan dengan tugas dan tanggung jawabnya, dewan direksi harus dapat menguasai kegiatan operasional dalam perbankan, sehingga latar belakang pendidikan menjadi salah satu hal penting untuk dimiliki dewan direksi. Pengambilan suatu keput usan bisnis dilakukan lebih baik dan akurat oleh anggota dewan yang memiliki latar belakang pendidikan akuntansi dan keuangan (Ying & He, 2020). Dewan direksi berlatar pendidikan akuntansi dan keuangan memiliki kemampuan dan pemahaman yang lebih mendalam tentang standar akuntansi dan risiko keuangan, sehingga mampu membuat penilaian yang lebih akurat dalam keputusan keuangan perusahaan.…”

Section: Pendahuluanunclassified

Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19

Damayanti

Ratnadi

2022

E-Jurnal Akuntansi

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The aim of this research is to analyze the effect of the Good Corporate Governance mechanism on the quality of banking industry assets during the Covid-19 pandemic. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2020. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the board of independent commissioners has a negative effect on non-performing loans, thus indicating that the quality of banking assets is getting better. Board of directors with accounting and finance education background, audit committee with accounting and finance education background, as well as managerial and institutional ownership have no effect on the quality of banking assets. The proportion of an independent board of commissioners determines the quality of banking assets during the Covid-19 pandemic. Keywords: Asset Quality; Non-Performing Loan; Good Corporate Governance Mechanism

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“…As China's capital market steps into a new stage, financial activities are in a good situation, and it has become a unique phenomenon in the process of China's economic reform that more and more financial practitioners are employed as CEOs in enterprises (Ying and He, 2020). Due to the great difference between the financial activities as a virtual economy and the operation and management of the real economy, financial experience may leave deep memories and habitual thinking for executives, which will have a lasting and far-reaching impact on the personality characteristics and behavior patterns of corporate CEOs, and finally reflect on corporate behavior decisions (Hermano and Martin-Cruz, 2016;Mun et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Facilitation or inhibition? Impact of CEO’s financial background on industrial AI transformation of manufacturing companies

Zhang²

2023

Front. Psychol.

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IntroductionThe purpose of this paper is to empirically test the impact of CEO’s financial background on industrial AI transformation of manufacturing enterprises based on upper echelons theory and imprinting theory.MethodsThe paper preliminarily takes listed manufacturing companies in Shanghai and Shenzhen stock markets that are affiliated to enterprise groups from 2014 to 2020 as samples, and manually collects and collates datas of CEO’s financial background and industrial AI transformation. The research hypotheses are tested by stata 15.0 software.ResultsIt is found that CEO’s financial background significantly inhibits the industrial AI transformation of manufacturing enterprises, and when the CEO works part-time in the parent company, it will strengthen the negative impact of CEO’s financial background on industrial AI transformation. Further research shows that enterprise financialization plays a partial intermediary role between CEO’s financial background and industrial AI transformation; Compared with private enterprise groups, the inhibiting effect of CEO financial background on industrial AI transformation is stronger in state-owned enterprise groups; CEOs with non-banking financial background have a stronger inhibitory effect on industrial AI transformation.DiscussionFirstly, based on the process of making business decisions, it verifies and clarifies the action mechanism of CEO’s financial background on industrial AI transformation through internal driving mechanism, which expands the research horizon of industrial AI transformation, and further applies the Imprinting Theory in biology to the research of business decision-making, which forms a beneficial complement to the relevant research on economic consequences of CEO’s financial background. Secondly, different from the research of single independent company, this paper focuses on the special situation of parent-subsidiary corporate governance, and explores the mechanism of action, deepening the research on the synergy of enterprise groups. Finally, this paper further explores the influence of CEO’s financial background on industrial AI transformation, which is conducive to a deeper understanding of the heterogeneity of managers except manpower and capital factors in the industrial AI transformation practice of manufacturing enterprises, and provides a new idea and a more comprehensive analysis perspective for industrial AI transformation.

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Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&A performance

Cited by 7 publications

References 41 publications

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19

Facilitation or inhibition? Impact of CEO’s financial background on industrial AI transformation of manufacturing companies

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