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

2011; Wiley; Volume: 28; Issue: 4 Linguagem: Inglês

10.1111/j.1911-3846.2011.01097.x

1911-3846

Weili Ge, Dawn A. Matsumoto, Jenny Li Zhang,

Corporate Finance and Governance

Contemporary Accounting ResearchVolume 28, Issue 4 p. 1141-1179 Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* Weili GE, Weili GE University of WashingtonSearch for more papers by this authorDawn Matsumoto, Dawn Matsumoto University of WashingtonSearch for more papers by this authorJenny Li Zhang, Jenny Li Zhang University of British ColumbiaSearch for more papers by this author Weili GE, Weili GE University of WashingtonSearch for more papers by this authorDawn Matsumoto, Dawn Matsumoto University of WashingtonSearch for more papers by this authorJenny Li Zhang, Jenny Li Zhang University of British ColumbiaSearch for more papers by this author First published: 18 April 2011 https://doi.org/10.1111/j.1911-3846.2011.01097.xCitations: 364 † Accepted by Steven Salterio. We thank Brad Blaylock, Peter Demerjian, Mei Feng, Jane Kennedy, Kevin Koh, Sarah McVay, Shivaram Rajgopal, Lisa Sedor, Terry Shevlin, Ryan Wilson, the workshop participants at Columbia University, University of Colorado at Boulder, Duke University, University of Oregon, University of Pennsylvania, Shanghai University of Finance and Economics, and University of Washington, and the conference participants at the 2010 Contemporary Accounting Research Conference for their helpful comments. We thank Io-Ieong Chio, Shun Sik Chan, Jared Jennings, Jeffrey Kim, Jared Kuioka, Elizabeth Lijanto, Yan Limarta, Sally Nguyen, Eric Tohni, Catherine Wijaya, and Amanda Winn for their valuable research assistance. We also thank our editor, Steve Salterio, Susan Krische (discussant) and two anonymous referees for their valuable comments. Ge would like to thank the William R. Gregory Faculty Fellowship and Matsumoto the Emmett S. Harrington Professorship at the University of Washington for financial support. Zhang acknowledges the financial support from the Social Sciences and Humanities Research Council of Canada (SSHRC) and the KPMG Research Bureau in Financial Reporting at UBC. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume28, Issue4Winter 2011 (December)Pages 1141-1179 RelatedInformation