文章基本信息

标题：CEO Characteristics: A Literature Review and Future Directions
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作者：Marwan Altarawneh ; Rohami Shafie ; Rokiah Ishak 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2020
卷号：19
期号：1
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This paper reviews existing literature related to the different facets of the Chief Executive Officer (CEO) that may add value to firms. The focus of this paper is on CEO characteristics as the CEO position is very crucial in the management hierarchy, CEOs become part of the important factor that enhances the firms’ performances as well as financial reporting quality, and their characteristics are claimed to play essential roles in the firms. Many firms have excelled in business as a result of their CEO’s characteristics. However, prior studies have manifested mixed and inconclusive results as well as several gaps in the literature have also been identified due to the inconsistent results of previous studies. In addition, previous research highlights the individual CEO’s characteristics that impact the firm’s performance and also the quality of financial reporting and provides an impetus for conducting more studies in related areas. This paper provides a better understanding of the roles of CEO characteristics and future directions for research. In addition, this paper recommends to the regulators about the CEOs characteristics that affect firm performance and financial reporting quality. Finally, the paper suggests that firms should focus on these characteristics in enhancing their performances and financial reporting quality.
关键词：CEO Characteristics;Financial Reporting Quality;Firm Performance