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Accounting undergraduate Honors theses:The effect of CEO IT expertise on the information environment - Evidence from management earnings forecasts

Chia sẻ: Trần Ngọc Minh Khang | Ngày: | Loại File: PDF | Số trang:92

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This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise.

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Nội dung Text: Accounting undergraduate Honors theses:The effect of CEO IT expertise on the information environment - Evidence from management earnings forecasts

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