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Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
Ge, Weili - 2010
This paper examines the effect of Chief Financial Officers' (CFOs') individual philosophy or ldquo;stylerdquo; on corporate accounting choices. We track 359 CFOs across different firms over time and investigate whether CFO-specific factors explain a firm's accounting choices. We find that,...
Persistent link: https://www.econbiz.de/10012715719
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Institutional investor preferences for corporate governance mechanisms
Bushee, Brian J.; Carter, Mary Ellen; Gerakos, Joseph - In: Journal of management accounting research : JMAR 26 (2014) 2, pp. 123-149
Persistent link: https://www.econbiz.de/10010480133