CFO Tenure and Classification Shifting: Evidence from China

Xiaoxia Liu, Jinyun Yang, Ran Di and Minghui Li

Emerging Markets Finance and Trade, 2022, vol. 58, issue 6, 1578-1589

Abstract: Little is known about the effect of CFO (chief financial officer) tenure and earnings management using classification shifting. Based on upper echelons theory, this paper empirically investigates the impact of CFO tenure on classification shifting using data on Chinese A-share listed companies from 2009 to 2015. The results show that CFO tenure is negatively related to classification shifting, indicating that CFOs with longer tenures can mitigate the classification shifting behavior. Further tests show that firms have higher levels of classification shifting when CFOs are in the early or final years of their tenure. This research helps to understand the relationship between CFO tenure and earnings management.

Date: 2022
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DOI: 10.1080/1540496X.2021.1904879

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