The Influence of Banking Industry CEO Moral Judgments and Personality Traits on Information Disclosure Policy and Operating Performance

• Main Authors: Chia-Hua Chang, 張家華
• Other Authors: Chi-Lin Lu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/vsf72x

碩士 === 國立虎尾科技大學 === 經營管理研究所 === 99 === Most of the corporate governance relative studies focus on the topics of ownership structure, board of directors. Rarely focus on the moral judgments and personality traits of CEO. In fact, all of the decisions were made by the CEO. CEO’s decisions will affect the performance of company. Therefore, the potential moral judgments and personality traits played an important role in the corporate governance. This study conducted a questionnaire survey to explore the CEO’s moral judgments and personality traits. Also, discuss the relationship with the company''s information disclosure and operating performance. The results show that CEO with higher tendency of internal control has higher degree of moral judgments. The CEO with internal control or tendency high degree of moral judgments would be more willing to voluntarily disclose information and the company will has better value and profitability. This shows that in the subconscious, CEO’s personal value will reflect in decision-making. So, if the company have a good moral character and internal control tendency CEO, it is helpful to the company.