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现代企业治理下的首席财务官 被引量:3

CFO OF MODERN CORPORATE GOVERNANCE
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摘要 时代赋予了总会计师这一概念以新内涵,其职能与地位正在向国外首席财务官演变。为此,需要明确在现代企业治理下,首席财务官具有的特殊重要的地位。毫无疑问。首席财务官已经成为现代企业中最重要和最有价值的管理者之一,
出处 《中国总会计师》 2010年第9期28-33,共6页 China Chief Financial Officer
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同被引文献30

  • 1John R. Graham,Campbell R. Harvey,Shiva Rajgopal.The economic implications of corporate financial reporting[J]. Journal of Accounting and Economics . 2005 (1) 被引量:16
  • 2John R Graham,Campbell R Harvey.The theory and practice of corporate finance: evidence from the field[J]. Journal of Financial Economics . 2001 (2) 被引量:5
  • 3Sudheer Chava,Amiyatosh Purnanandam.CEOs versus CFOs: Incentives and corporate policies[J]. Journal of Financial Economics . 2010 (2) 被引量:2
  • 4Jeong-Bon Kim,Yinghua Li,Liandong Zhang.CFOs versus CEOs: Equity incentives and crashes[J].Journal of Financial Economics.2011(3) 被引量:2
  • 5John (Xuefeng) Jiang,Kathy R. Petroni,Isabel Yanyan Wang.CFOs and CEOs: Who have the most influence on earnings management?[J].Journal of Financial Economics.2010(3) 被引量:2
  • 6Chan Li,Lili Sun,Michael Ettredge.Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions[J].Journal of Accounting and Economics.2010(1) 被引量:3
  • 7Mei Feng,Weili Ge,Shuqing Luo,Terry Shevlin.Why do CFOs become involved in material accounting manipulations?[J].Journal of Accounting and Economics.2010(1) 被引量:2
  • 8Jonathan M. Karpoff,D. Scott Lee,Gerald S. Martin.The consequences to managers for financial misrepresentation[J].Journal of Financial Economics.2008(2) 被引量:3
  • 9Paul Hribar,Nicole Thorne Jenkins.The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital[J].Review of Accounting Studies (-).2004(2-3) 被引量:2
  • 10Zoe-Vonna Palmrose,Vernon J. Richardson,Susan Scholz.Determinants of market reactions to restatement announcements[J].Journal of Accounting and Economics.2003(1) 被引量:4

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