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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
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| Materias: | |
| 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 |