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Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

CFO fundamentals : your quick guide to internal controls, financial reporting, IFRS, Web 2.0, cloud computing, and more

Shim, Jae K.; Siegel, Joel G.; Shim, Allison I. - 2012 - 4. ed.

checklists, samples, and worked-out solutions for a wide variety of accounting and finance problems, readers can take this handy … all major developments in finance and accounting every CFO needs to know about including IFRS, Web-based planning, and … tables, forms, checklists, questionnaires, practical tips, and sample reports Incorporates Accounting Standards Codification …

Persistent link: https://www.econbiz.de/10013546931

Does CFO vertical duality affect financial outcomes? : evidence from the CFO acting as the head of accounting

Lyu, Meng; Sun, Xiaojie Christine; Wang, Bing - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-24

Persistent link: https://www.econbiz.de/10013535859

Unternehmenssteuerung durch den Finanzvorstand (CFO) : Aktuelle Herausforderungen und Lösungen

Rapp, Matthias J. - 2011

„ … Der CFO nimmt in vielen Unternehmen eine zunehmend herausgehobene Position im Vorstand bzw. in der Geschäftsführung ein, da sein Aufgabenbereich für den Fortbestand und die Weiterentwicklung des Unternehmens von entscheidender Bedeutung ist. Matthias J. Rapp und Axel Wullenkord...

Persistent link: https://www.econbiz.de/10014425266

CFO accounting education on the choice of earnings management

Tuo, Ling; Du, Ruixue; Liu, Zhenfeng - In: The journal of corporate accounting & finance 34 (2023) 4, pp. 9-27

Persistent link: https://www.econbiz.de/10014431486

CFO Power and Financial Reporting Readability

Abdulsalam, Khaled - 2023

This study investigates the association between the power of Chief Financial Officers (CFOs) and the readability of financial narrative disclosures in annual reports. As CFOs are ultimately responsible for the quality of annual financial reporting, I expect that by empowering CFOs, they are able...

Persistent link: https://www.econbiz.de/10014255151

CFO Career Concerns and Financial Reporting Decisions

Gounopoulos, Dimitrios; Loukopoulos, Georgios; … - 2023

We find that firms led by Chief Financial Officers (CFOs) who are relatively more concerned about their future job prospects are less likely to take actions that result in poor discretionary quality reporting during an Initial Public Offering (IPO). In addition, our results show that CFOs with...

Persistent link: https://www.econbiz.de/10014256671

Do Critical Audit Matters Influence CFO’s Subsequent Financial Reporting Decisions? The Role of Accountability

Carrillo, Hilda E.; Gaynor, Lisa Milici; Kelton, Andrea - 2022

Using actual financial reporting executives (CFOs) as participants, we examine the effects of a CAM disclosure in a prior year on financial reporting decisions in a subsequent year. Standard setters believe that disclosing critical audit matters (CAMs) may influence management’s financial...

Persistent link: https://www.econbiz.de/10014244790

Chief Financial Officers as Inside Directors

Bedard, Jean C. - 2013

Considerable prior research investigates whether the extent of insider presence on corporate boards is detrimental. However, the majority of past research treats all inside directors as a homogenous group. This study considers that issue in the context of chief financial officers (CFO) serving...

Persistent link: https://www.econbiz.de/10013094844

CFO overconfidence and conditional accounting conservatism

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - In: Review of quantitative finance and accounting 62 (2024) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10014502944