On the choice and replacement of chief financial officers

By Shehzad L. Mian. 2001

305 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/f561980b6d2df2cc80b29204fdc6ecef9eb048f7

How researchers see this paper

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

In Accounting

1. Weili Ge
2. M. Hiebl
3. Dawn A. Matsumoto
4. J. Zhang
5. Omesh Kini
6. Zuobao Wei
7. Ryan Williams
8. Yu Liu

In Finance

1. Weili Ge
2. Omesh Kini
3. Zuobao Wei
4. Dawn A. Matsumoto
5. Ryan Williams
6. J. Zhang
7. Yu Liu
8. Feixue Xie

Citations in the corpus

• Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, unknown): “Mian (2001), Geiger and North (2006), Chava and Purnanandam (2010), Jiang, Petroni, and Wang (2010), and Ge et al. (2011), among others, provide strong evidence showing that among senior managers the CFO has the most direct impact on accounting related decisions.”
• Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, background): “…financial reporting process and therefore he ⁄ she likely has the most direct impact of all the senior managers on the accounting related decisions of the firm, such as choosing accounting methods and making accounting adjustments (Mian 2001; Geiger and North 2006; Gore, Matsunaga, and Yeung 2008).”
• CFO gender and earnings management: evidence from China (2016, background): “Despite the importance of the CFO position, very little attention in academia has been paid to the role a CFO plays in corporate finance, with Mian (2001), Geiger and North (2006) and Jiang, Petroni and Wang (2010) being the exceptions.”
• Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers (2009, unknown): “As the top executive primarily responsible for the preparation and filing of the financials (Mian [2001]), CFOs are named in SOX as one of two parties required to certify the fairness of the presentation of the annual and quarterly financials.”
• The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, unknown): “Given that CFOs retain the ultimate responsibility for reporting firm financial performance (Mian, 2001), female CFOs may influence crash risk primarily through mitigating the bad news hoarding activities.”
• Tournament Incentives, Firm Risk, and Corporate Policies (2012, background): “Similarly, they argue that if the CFO is a VP, the probability of other VPs being promoted is higher because CFOs typically have a low probability of becoming CEOs (e.g., Mian, 2001).”
• Upper echelons theory in management accounting and control research (2014, background): “However, it is to be expected that 9 Mian (2001) defines a CFO as the position responsible for overseeing the firm’s accounting function, for the preparation of financial results, for the firm’s treasury side of the business and consequently for raising capital. from lower levels.”
• CFOs and CEOs: Who Have the Most Influence on Earnings Management? (2010, unknown): “194) and a CEO has the power to replace a CFO who does not follow the CEO’s preferences (Mian, 2001; Fee and Hadlock, 2004), it may be the case that CFOs do not respond directly to their own equity incentives but only to the wishes of their CEOs.”
• Rank-Order Tournaments and Incentive Alignment: The Effect on Firm Performance (2009, unknown): “Finally, Mian (2001) documents that only about 5 percent of the CFOs are promoted to the position of CEO or president, indicating that the position of the CFO is usually a terminal one.”