東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Top management team functional diver...

Wang, Shan.

Linked to FindBook

Google Book

Amazon

博客來

Top management team functional diversity and management forecast accuracy.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Top management team functional diversity and management forecast accuracy./
Author:	Wang, Shan.
Description:	66 p.
Notes:	Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
Contained By:	Dissertation Abstracts International76-12A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3717514
ISBN:	9781321970104

Top management team functional diversity and management forecast accuracy.
Wang, Shan.

Top management team functional diversity and management forecast accuracy. - 66 p.

Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.

Thesis (Ph.D.)--University of Oregon, 2015.

Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I examine whether TMT functional diversity affects management forecast accuracy via the information aggregation and communication among top executives. If functional diversity among individuals allows top executives to better process and share information, a greater degree of functional diversity should lead to more accurate management forecasts. TMT functional diversity can take two forms. The first, between-member functional diversity, refers to the heterogeneity in the primary functional domains of each TMT member, and the second, within-member functional diversity, refers to the average intrapersonal breadth of functional experiences of each TMT. I find that both types are positively associated with management forecast accuracy. In cross-sectional analyses, I find that the effect of TMT functional diversity is more important for firms with greater uncertainty and complexity and for firms that are led by CEOs and CFOs who are narrow functional specialists. Collectively, the results suggest that TMT functional diversity plays an important role in management disclosure, thereby shedding light on how the knowledge composition of top management influences the aggregation and communication of financial information.

ISBN: 9781321970104Subjects--Topical Terms:

557516
Accounting.

Top management team functional diversity and management forecast accuracy.
LDR:02317nmm a2200277 4500 001 2070432
005 20160606115816.5
008 170521s2015 eng d
020 $a 9781321970104
035 $a (MiAaPQ)AAI3717514
035 $a AAI3717514
040 $a MiAaPQ $c MiAaPQ
100 1 $a Wang, Shan. $3 1004695
245 1 0 $a Top management team functional diversity and management forecast accuracy.
300 $a 66 p.
500 $a Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
500 $a Adviser: Steve Matsunaga.
502 $a Thesis (Ph.D.)--University of Oregon, 2015.
520 $a Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I examine whether TMT functional diversity affects management forecast accuracy via the information aggregation and communication among top executives. If functional diversity among individuals allows top executives to better process and share information, a greater degree of functional diversity should lead to more accurate management forecasts. TMT functional diversity can take two forms. The first, between-member functional diversity, refers to the heterogeneity in the primary functional domains of each TMT member, and the second, within-member functional diversity, refers to the average intrapersonal breadth of functional experiences of each TMT. I find that both types are positively associated with management forecast accuracy. In cross-sectional analyses, I find that the effect of TMT functional diversity is more important for firms with greater uncertainty and complexity and for firms that are led by CEOs and CFOs who are narrow functional specialists. Collectively, the results suggest that TMT functional diversity plays an important role in management disclosure, thereby shedding light on how the knowledge composition of top management influences the aggregation and communication of financial information.
590 $a School code: 0171.
650 4 $a Accounting. $3 557516
650 4 $a Management. $3 516664
690 $a 0272
690 $a 0454
710 2 0 $a University of Oregon. $b Department of Accounting. $3 2102809
773 0 $t Dissertation Abstracts International $g 76-12A(E).
790 $a 0171
791 $a Ph.D.
792 $a 2015
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3717514