Does the CFO serving as the secretary of the board affect the financial statement comparability?—evidence from China

One person serving as both CFO and board secretary is a unique institutional feature in China. Individuals in this senior executive role are responsible for not only the preparation of financial statements but also the coordination of information disclosure. We investigate the relation between a CFO...

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Detalles Bibliográficos
Autores principales: Wang, Yueyun, He, Zhenhua, Huang, Yihan, Li, Chenhang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9958439/
https://www.ncbi.nlm.nih.gov/pubmed/36851957
http://dx.doi.org/10.1016/j.heliyon.2023.e13609

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9958439/
https://www.ncbi.nlm.nih.gov/pubmed/36851957
http://dx.doi.org/10.1016/j.heliyon.2023.e13609

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