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    CEO/CFO characteristics and ?nancial reporting quality: A review

    Access Status
    Fulltext not available
    Authors
    Habib, A.
    Hossain, Mahmud
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Habib, Ahsan and Hossain, Mahmud. 2012. CEO/CFO characteristics and financial reporting quality: A review. Research in Accounting Regulation. 25 (1): pp. 88-100.
    Source Title
    Research in Accounting Regulation
    DOI
    10.1016/j.racreg.2012.11.002
    ISSN
    1052-0457
    URI
    http://hdl.handle.net/20.500.11937/29136
    Collection
    • Curtin Research Publications
    Abstract

    This study reviews the literature on the association between different facets of CEO/CFO characteristics and the properties of accounting information. The review is organized around three broad themes, namely, the association between financial reporting quality and CEO/CFO turnover, the effect of managerial overconfidence on financial reporting outcomes, and finally the effect of CEO/CFO gender on reporting outcomes. This review illustrates the importance of considering CEO/CFO characteristics as an important determinant of financial reporting outcomes. This study offers insights to policy makers interested in enhancing the governance function to enhance the credibility of financial reporting. The review informs regulators that designing governance structure disregarding CEO/CFO characteristics may not bring desired benefits.

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