This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

This paper investigates the extent to which female Chief Financial Officers (CFOs) affect
corporate leverage. We examine female CFOs in UK firms and find that they significantly …

This paper examines the extent to which Chief Financial Officers (CFOs) affect corporate
cash holding policies. We construct an index (CFO index) that enables us to distinguish …

This study examines the effect of managerial academic experience on firms' financial
reporting quality. Using data from China, we find that firms with top managers possessing …

This paper investigates the impact of CFO gender on corporate cash holdings and its
underlying mechanism. Based on both precautionary savings theory and agency theory, we …

In digital economy, firm's digital transformation is an important means of achieving high-
quality development. Adopting career concerns theory, we examine rookie CEOs' impact on …

This study is an examination of effects of environmental information disclosure on corporate
risk. A study of Chinese listed firms operating from 2009 to 2015 shows that environmental …

Studies grounded in the theory of vocational personality suggest that accountants exhibit a
conventional personality type in virtue of which they tend to be relatively uncreative. The well …

Abstract Research Question/Issue Using a unique hand‐collected dataset, this study
examines the role of chief executive officer (CEO) educational attainments in relation to …

Although many firms have started to appoint chief digital officers (CDOs) to lead enterprise-
wide digital transformation, it is unclear what type of CDOs can really help improve firms' …