Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*

623 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Financial Expert CEOs: CEO’s Work Experience and Firm’s Financial Policies (2014, neutral): “The proxies for CFO talent include previous CFO experience, CFO tenure, age of first appointment to CFO, investment banking experience, auditing experience, or consulting experience (Aier, Comprix, Gunlock, Lee, 2005; Ge, Matsumoto, and Zhang, 2011).”
Managerial Ability and Earnings Quality (2013, background): “In a similar vein, both Ge et al. (2011) and DeJong and Ling (2010) examine manager fixed effects on certain financial reporting policies and, similar to Bamber et al. (2010), document that individual managers matter because firms’ accounting and disclosure policies vary with manager fixed effects.”
Internal Governance and Real Earnings Management (2016, methodology): “7 Ge et al. (2011) capture the effect of CFO style by using a fixed effect model to track CFOs who work in multiple companies over their sample period.”
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, background): “For instance, focusing on female CFOs’ impact on financial reporting, Ge, Matsumoto, and Zhang (2011) find no evidence of CFO gender effect on discretionary accruals.”
Quantifying Managerial Ability: A New Measure and Validity Tests (2012, background): “For example, Hayes and Schaefer (1999) identify able managers as those who were hired away by another firm, and they document an average negative stock price reaction of –1.”