An Overview of the Literature on Upper Echelons

被引：6
|
作者：
Liu, Ming [1 ]
Ji, Duan [2 ]
机构：
[1] St Marys Univ, Halifax, NS, Canada
[2] Shandong Univ Finance & Econ, Jinan, Peoples R China
来源：
ACCOUNTING PERSPECTIVES | 2022年 / 21卷 / 02期
关键词：
upper echelons; managerial characteristics; managerial interactions; corporate outcomes; TOP-MANAGEMENT-TEAM; CORPORATE GENERAL COUNSEL; FINANCIAL EXPERT CEOS; MANAGERIAL ABILITY; MODERATING ROLE; RISK-TAKING; ORGANIZATIONAL DEMOGRAPHY; DIALECTICAL INQUIRY; GROUP HETEROGENEITY; FIRM PERFORMANCE;
D O I：
10.1111/1911-3838.12288
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
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页码：331 / 386
页数：56
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