Duong, Lien; Evans, John; Truong, Thu Phuong - In: Accounting Research Journal 33 (2020) 2, pp. 435-454
Purpose: This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory and theory of friendly board. Design/methodology/approach: The ordinary least square, two-stage...