1. The financial manager and the company -- 2. Introducing the firm and its goals -- 3. Overview of the financial system -- 4. Commercial bank operations -- 5. Nonbank financial institutions -- 6. Consumer credit -- 7. The time value of money -- 8. Discounted cash flows and valuation -- 9. Bond...

Despite the general discourse of the accounting profession (ACCA, IFAC, ICAEW.), its engagement in sustainability has been scarce (Bebbington et al., 1994; Williams et al., 2010; Wilmshurst and Frost, 2001; Kuasirikun, 2005; Zvezdov, 2012). Therefore, we identified a “paradox of expertise” (Nelson and...

Chief Financial Officers (CFOs) are a vital support to the effective management of organisations in all sectors. The focus of this study is the role CFOs play in non-profit organisations. Non-profits have unique features impinging on CFOs' roles. The study analysed interviews with 15 non-profit...

In this paper, I investigate the association of CEO personality and the difference of CEO and CFO personality on the level of cash holdings. Based on a sample of US publicly listed firms for 2002-2019, I find first that CEOs three personality traits (conscientiousness, extraversion and...

This study investigates the impact of job complexity and firm, as well as CFO-specific performance, on CFO compensation. We find job complexity and overall firm performance affects both CFO salary and bonus, while CFO-specific performance affects CFO bonus. Specifically, we find that CFOs are...