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Financial expertise and corporate tax avoidance
Asia-Pacific Journal of Accounting & Economics, 2019This study examines financial expert CEOs as one of the determinants of corporate tax avoidance.
Huichi Huang, Wei Zhang
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Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
The Accounting Review, 2002Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence
Linda McDaniel +2 more
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Growth of Arab Financial Expertise
1983With the spread of education in the Arab world, especially in the first three decades of this century, many young Arabs started to enter the modern sectors of their own economies. They began to take over some of the jobs which had formerly been carried out by foreigners, either expatriates from Europe serving in the area for short stays, or more ...
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Accounting and Business Research, 2005
Abstract In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its ...
Mangena, Musa, Pike, Richard H.
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Abstract In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its ...
Mangena, Musa, Pike, Richard H.
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CFO financial expertise and corporate governance concerns
International Journal of Law and Management, 2015Purpose – The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance. Design/methodology/approach – Consistent with prior research, the authors used four ...
Li Sun, Grace Johnson, Fuad Rahman
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The Precarious Ecology of Chinese Financial Expertise
2020By observing individuals’ engagement in the Chinese stock markets, this chapter describes the emergence of a Chinese ecology of financial expertise and a new redistributive model in which financial labour is at stake. In the moment the haigui reject their formal training as financial workers, they begin to act like, and metamorphose with, the mass of ...
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Internal Financial Expertise on the Board: Implications for Corporate Financial Policy
SSRN Electronic Journal, 2010Firms with poor recent stock performance are more likely to appoint their CFO to the board and the private information associated with this choice is associated with greater leverage, cash holdings and lower payout likelihood. However, adding the CFO to the board is associated with subsequent decreases in leverage, greater financial flexibility and ...
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Feedback, Investment, and Social Value of Financial Expertise
SSRN Electronic Journal, 2017We examine how an informational feedback loop between bilateral security trading and firm investment endogenously affects information production. A trader's acquisition of information about a firm's investment opportunity can create an endogenous trade surplus that materializes only if trade may potentially break down. Because an exogenous private gain
Stephen Lenkey, Fenghua Song
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Financial Institutions' Expertise and Growth Effects of Financial Liberalisation [PDF]
, 2001 This paper analyses the real effects of financial development subsequent to financial liberalisation in an economy with risk averse savers and learning by lending. Transition from full financial repression to full financial liberalisation might initially slow down the growth process or even induce a recession, whenever the initial level of valuable ...
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