… While 84% of our sample CFOs reported some type of graduate education, more than 70% …
provide some interesting insights for those who aspire to large company CFO positions and …

… CFOs are more likely to leave the companies prior to the accounting manipulation period,
consistent with some CFOs … ) suggests that CEOs are more likely than CFOs to be described by …

… to untangle some gender issues, as the authors found that more influential CFOs are male.
… However, in contrast with these latter studies, we found that older CFOs are more likely to be …

… that more powerful CFOs improve M&A performance in large deals where shareholders
presume … In many cases, the SEC filings do not specify the exact day of the initial contact, so we …

… reducing at least some of the uncertainty, the authors asked several hundred CFOs to share
… 22 Auctions have been tried more extensively in countries other than the US, bu their track …

… We provide some evidence that the accruals of CFO/COO duality firms are more volatile than
… accountants (0.41 versus 0.53), (3) duality CFOs are more likely to have been hired into the …

… However, we find no direct evidence that companies are more likely to use payback when
they are capital-constrained or financially distressed, so this logic does not appear to explain …

… Longerterm, greater focus on these issues is needed in graduate and undergraduate
accounting curricula so that future CFOs and auditors are better prepared for the challenges that …

… Second, we establish that the CFO's risk-attitude plays an important role, even more than …
and CFOs minimizes the endogeneity concerns to some extent. For example, if some omitted …

… whether chief financial officer (CFO) equity incentives are … More importantly, we find that
the magnitudes of accruals are … We find some weak evidence that equity-based incentives of …