CFO Financial Professional Background and Accounting Conservatism

Yanshu Yang ()
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Yanshu Yang: Beijing Jiaotong University, School of Economics and Management

A chapter in Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024), 2024, pp 504-510 from Springer

Abstract: Abstract Accounting conservatism is an important principle of enterprises’ accounting information quality. CFO has a significant impact on enterprise accounting conservatism. This paper explores the impact of CFO’s financial professional background on accounting conservatism. This paper collects the relevant data of Shanghai and Shenzhen A-share listed enterprises from 2008 to 2019, measures the accounting conservatism of the explanatory variables using the C-SCORE model, conducts multiple linear regression, and distinguishes between state-owned and non-state-owned for group regression. Thereafter distinguish state-owned enterprises and non-state-owned enterprises to carry out group regression. Then empirical conclusions are obtained: (1) CFO’s financial professional background can improve accounting conservatism; (2) compared with state-owned enterprises, the impact of CFO with financial professional background on accounting conservatism exists more in non-state-owned enterprises.

Keywords: CFO; financial professional background; accounting conservatism (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-459-4_58

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DOI: 10.2991/978-94-6463-459-4_58

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