Search Results - subject_exact:"Finanzmanager"

Female chief financial officers (CFOs) and environmental decoupling : the moderating impact of sustainability board committees

Velte, Patrick - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333248

Chief financial officer overconfidence and earnings management

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442378

Show one more version 1

Chief Financial Officer Overconfidence and Earnings Management

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - 2023

Book / Working Paper

Does CFO board membership benefit shareholders? : the case of corporate acquisitions

Chen, Zhong; Lei, Zicheng; Xia, Chunling - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451342

CFO social networks and corporation taxation

Fang, Ming; Wu, Qiang; Xu, Xin (Emma); Zhou, Zejiang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432131

A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism

Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403552

A database of chief financial officer turnover and dismissal in S&P 1500 firms, 2000-2022

Zhang, Ziheng; Mount, Matt; Zhang, Stephen X. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386970

Facial masculinity, risk preferences, and corporate hedging

Barbi, Massimiliano; Febo, Valentina - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608147

Does a CEO turnover lead to a CFO turnover? : evidence from voluntary and forced turnover

Talukdar, Bakhtear; Mollah, Sabur; Mishra, Suchismita; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555239

CFO career concerns and strategic decisions : an empirical analysis of M&As

Firk, Sebastian; Gehrke, Yannik; Richter, Sven; Wolff, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543113

Strengthening the CEO-CFO interplay : the role of regulatory focus and similar compensation plans

Firk, Sebastian; Detzen, Nina; Hennig, Jan Christoph; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331986

Corporate investment trends in Germany : the role of financialization, intangibles and M&A

Giovanazzi, Carmen; Victor, Vincent; Putscher, Dorothee - 2024

We examine the dynamics of corporate investment in Germany during the 2000s, a period marked by stagnant macroeconomic investment spending. Employing a mixed-methods approach, we explore investment trends across national accounts data, firm-level financials, and responses from financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078459

CFO overconfidence and conditional accounting conservatism

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502944

CFO facial beauty and bank loan contracting

Hrazdil, Karel; Li, Jiyuan; Lobo, Gerald J.; Zhang, Ray - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540229

Do CFO career concerns matter? : evidence from IPO financial reporting outcomes

Gounopoulos, Dimitrios; Loukopoulos, Georgios; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071077

CFO demographics and working capital management in China

Hu, Qida; Bhuiyan, Md. Borhan Uddin; Houqe, Muhammad - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633182

CFO social capital, liquidity management, and the market value of cash

Anderson, Christopher W.; Wintoki, M. Babajide; Xi, Yaoyi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557291

Leadership for the CFO : influence, motivate, inspire

Bunea, Emilia - 2026

"Most leadership books are not written with finance in mind. This one is. Written by a seasoned CFO with deep research expertise, 'Leadership for the CFO' speaks directly to the realities of leading from the top finance seat. The CFO role is changing, requiring new levels of influence across the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015582546

The application of financing and dividend decision techniques in practice among Ghanaian chief financial officers (CFOs)

Owusu-Ansah, Anthony; Addico, Nene Lartey; Amewu, Godfred - 2023

We use a survey approach to investigate how managers in a frontier market apply financing and dividend decision techniques in practice. 15 firm characteristics were grouped into paired subgroups for a two-sample t-test analysis that generated statistical differences, economic significance levels...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014469158

Chief financial officer turnover, Sarbanes-Oxley, and market reactions

Parker, Robert J.; Yan, Yun-Chia; Dao, Mai; Manry, David - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014305167

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, ebvufind01.dmz1.zbw.eu/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, ebvufind01.dmz1.zbw.eu/10014256671

CFO characteristics and real earnings management

Campa, Domenico; Ginesti, Gianluca; Allini, Alessandra - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052518

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CFO Characteristics and Real Earnings Management

Campa, Domenico; Ginesti, Gianluca; Allini, Alessandra - 2023

Book / Working Paper

The Downside of CFO Function-Based Language Incongruity

Um, Cyril Taewoong; Guo, Shiau-Ling; Lumineau, Fabrice; … - 2023

The prior literature on role congruity theory has revolved around demographic-based expectations, emphasizing role incongruity derived from a mismatch between prescriptive expectations of distinct roles. In this paper, we depart from this traditional focus on between-role incongruity and explore...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362009

Differences in Political Ideology and Financial Reporting Quality : An Examination of the Audit Partner and CFO Relationship

Burke, Jenna; Gunny, Katherine; Zhang, Jing - 2023

We examine differences in political ideology between audit partners and Chief Financial Officers (CFOs) and the impact of these differences on financial reporting quality. These individuals cooperate to jointly produce the audited financial statements, and yet there is limited archival...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362271

CEO and CFO conscientiousness and working capital management during global financial crisis

Deshpande, Shreesh D.; Svetina, Marko; Zhu, PengCheng - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329397

CEO and CFO stock options and trading activity around bank loans

Khayati, Amine; Tompkins, James; Bray, David; Clampit, Jack - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338418

Can CFOs serving as board secretaries improve management earnings forecast quality?

Liu, Shasha; Zhao, Huixian; Wu, Yuhuan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190234

Does CFO gender matter in corporate cash holdings? : evidence from an emerging country

Bae, Jonghyuk; Park, Kunsu; Wang, Ziyi; Huang, Yunbing; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190327

Dynamic accounting information uncertainty following CFO turnover

Hong, Jun Yeung; Ahn, Yuyeon; Jang, Kyungmyung - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482916

CFO overseas experience and stock price crash risk

Tang, Kai; Cheng, Yuxiang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425130

The role of the CFO in financial communication : implications for public relations and investor relations

Hoffmann, Christian; Binder-Tietz, Sandra; Bendahan … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615534

Executive positioning of EURO STOXX 50® CEOs and CFOs on LinkedIn : implications for financial communication

Keiper, Martin; Mölders, Marius; Hoffmann, Christian; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615629

Chief financial officer co-option and audit report lag

Oradi, Javad; Ghannad, Mostafa; Azar, Nasrin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610887

Does the CFO's foreign experience affect the risk of corporate litigation?

Alkebsee, Radwan Hussien; Habib, Ahsan; Zhu, Jinfeng; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547316

From alignment to crash : how CFO co-option affects stock prices

Liu, Wenqiong; Yeh, Chih-Chuan; Zhang, Lingyu; Huang, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550908

CFO accounting expertise and SEC comment letter process

Kwon, Soo Young; Lim, Jee Hae; Park, Jongwon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597199

How resilient are firms' financial reporting processes to the sudden loss of a CFO? : Evidence from sudden deaths

McVay, Sarah; Rabier, MaryJane R. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641479

The effectiveness of female chief financial officers in managing working capital : evidence from US-listed firms

Tarkom, Augustine; Nochebuena-Evans, Leiza; Wang, Haibo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481462

Presidential address : corporate finance and reality

Graham, John R. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013279799

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Presidential Address : Corporate Finance and Reality

Graham, John R. - 2022

Book / Working Paper

Presidential Address : Corporate Finance and Reality

Graham, John R. - 2022

Book / Working Paper

The relationship between CFO qualifications and internal control weakness

Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - 2022

This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting back- ground, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013252657

CFO Overconfidence and Shareholder Activism

Schreiber, Nicolas; Schiereck, Dirk; Schweizer, Denis - 2022

A key objective of shareholder activists is to persuade a firm’s management to change its strategy. CFOs play an important role in negotiations, nonetheless activism research mainly focuses on CEOs. We examine the relationship between CFO overconfidence and the likelihood to get targeted by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013295508

Interim CFO Successions : A Governance Failure or Strategic Succession Planning?

Bangert, Jason; Johnson, E. Scott; Myers, Linda A.; … - 2022

Although some view the hiring of interim executives as evidence of poor governance, this practice is becoming increasingly common. Because interims represent 15 to 20 percent of all chief financial officer (CFO) appointments and because CFOs are central to financial reporting and strategic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013300970

Insider Trading Based on Overconfidence of CEO and CFO

Demirkan, Sebahattin; Felix, Robert; Muslu, Volkan - 2022

Through close interactions with their CEO and CFO, independent directors as well as subordinate executives can assess the overconfidence of their CEO and CFO. We show that independent directors and subordinate executives trade on this assessment, albeit differently. Independent directors of a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013403355

Understanding the Role of Industry, Firm, CEO, and CFO Effects in Financial Reporting Quality : A Hierarchical Linear Modelling Approach

Ranasinghe, Tharindra; Rava, Ariel; Zur, Emanuel - 2022

Industry, firm, CEO, CFO, and time effects are likely to have a significant influence on a firm’s financial reporting quality (FRQ). However, our understanding of the extent to which each of these factors affects different facets of FRQ remains limited. In this paper, we employ hierarchical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013405776

CFO Gender and Working Capital Management

Tarkom, Augustine; Nochebuena-Evans, Leiza; Wang, Haibo - 2022

This paper examines the effectiveness of the Chief Financial Officer (CFO) in managing working capital (WC) days. We investigate female CFOs in US-listed firms given the recent surge in the literature on their significance in the corporate boardroom and show that female CFOs are associated with...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013406138

The real effects of disclosure regulation : evidence from mandatory CFO compensation disclosure

Bao, Dichu; Su, Lixin Nancy; Zhang, Yong - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471522

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The Real Effects of Disclosure Regulation : Evidence from Mandatory CFO Compensation Disclosure

Bao, Dichu; Su, Lixin (Nancy); Zhang, Yong - 2022

Book / Working Paper

CFO working experience and tax avoidance

Karavitis, Panagiotis; Kazakis, Pantelis; Xu, Tianyue - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013466054

Show one more version 1

CFO Working Experience and Tax Avoidance

Karavitis, Panagiotis; Kazakis, Pantelis; Xu, Tianyue - 2022

Book / Working Paper

Winning an Award Could Set You Free : the CFO Labor Market and Financial Reporting Quality

Wu, Qinxi - 2022

Treating receipt of a national-level CFO award as a shock to job-market status, I use a regression discontinuity design (RDD) to investigate the role of the CFO labor market in enhancing financial reporting quality. Compared to nominees who came close to winning the award, awardee CFOs have a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014239802

Do alpha males deliver alpha? : facial width-to-height ratio and hedge funds

Lu, Yan; Teo, Melvyn - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013367035

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Do Alpha Males Deliver Alpha? Facial Width-to-Height Ratio and Hedge Funds

Lu, Yan - 2020

Book / Working Paper

The impact of women power on firm value

Gonçalves, Tiago Cruz; Gaio, Cristina; Rodrigues, Micaela - 2022

Companies have been encouraged by policy to place women on board and top management positions. Proposals from regulators and governance reforms explicitly stress the importance of gender diversity in the boardroom. This paper analyzes the impact of the presence of women in executive and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013393631

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