Does CFO serving as board secretary matter for information disclosure? Evidence from China's listed companies

被引：12

作者：

Li, Yong-Yi ^{[1
]}

Lee, Chi-Chuan ^{[2
]}

机构：

[1] Guangdong Univ Finance & Econ, Sch Finance, Guangzhou, Peoples R China

[2] Southwestern Univ Finance & Econ, Sch Publ Adm, Chengdu, Peoples R China

来源：

APPLIED ECONOMICS | 2022年 / 54卷 / 24期

关键词：

Board secretary; information transparency; top management team; China; OWNERSHIP DISCRIMINATION; CORPORATE-FINANCE; LEADERSHIP-STYLE; GENDER DIVERSITY; COUNTRY RISK; EARNINGS; COST; IMPACT; TRANSPARENCY; UNCERTAINTY;

D O I：

10.1080/00036846.2021.1996531

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper explores whether duality in the chief financial officer's (CFO's) job role (i.e. also serving as board secretary) reduces information asymmetry through higher levels of information transparency, focusing on Chinese publicly listed companies from 2001 to 2018. Our findings reveal that CFOs serving as board secretaries contribute to greater information transparency. The positive effect of CFO duality on information transparency appears to be more pronounced in state-owned enterprises (SOEs) and in firms whose CFO is female and have had a longer tenure. Knowledge of these impacts is critical to building appropriate investment strategies.

引用

页码：2737 / 2758

页数：22

共 50 条

[31] An analysis on the relationship between ESG information disclosure and enterprise value: A case of listed companies in the energy industry in China
Dong, Siwei
Chalermkiat, Wongvanichtawee
COGENT BUSINESS & MANAGEMENT, 2023, 10 (03):
[32] Research on the impact of green mergers and acquisitions of heavily polluting enterprises on the quality of environmental information disclosure: empirical evidence from listed companies in China
He, Suchao
Wei, Yating
Li, Wenping
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY, 2024,
[33] Government environmental information disclosure and digital transformation of manufacturing companies: evidence from China
Xu, Songtao
Chen, Xia
FRONTIERS IN ENVIRONMENTAL SCIENCE, 2025, 13
[34] Can industry-specific information disclosure regulation mitigate the bullwhip effect in supply chain? Evidence from Chinese listed companies
Zheng, Jing
Zou, Mengqi
INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2025, 103
[35] Environmental, social, and governance information disclosure and stock price crash risk: Evidence from Chinese listed companies
Xu, Nengrui
Liu, Jing
Dou, Huan
FRONTIERS IN PSYCHOLOGY, 2022, 13
[36] Effects of Carbon Emission Trading on Companies' Market Value: Evidence from Listed Companies in China
Tang, Maogang
Cheng, Silu
Guo, Wenqing
Ma, Weibiao
Hu, Fengxia
ATMOSPHERE, 2022, 13 (02)
[37] THE CONTROLLING SHAREHOLDER'S BEHAVIOR AND FINANCIAL REPORTING TRANSPARENCY: EVIDENCE FROM INDUSTRIAL LISTED COMPANIES IN CHINA
Yang, Zhonghai
Li, Xinhai
ICIM 2010: PROCEEDINGS OF THE TENTH INTERNATIONAL CONFERENCE ON INDUSTRIAL MANAGEMENT, 2010, : 494 - 499
[38] How does climate risk matter for corporate green innovation? Empirical evidence from heavy-polluting listed companies in China
Ling, Shixian
Gao, Hongfu
FRONTIERS IN ENERGY RESEARCH, 2023, 11
[39] Does Board Internationalization Affect Corporate ESG Performance? Evidence from Chinese A-Share-Listed Companies
Wu, Haotian
Sun, Qiqi
Zhang, Zhihong
Wang, Dongmei
SUSTAINABILITY, 2024, 16 (23)
[40] Board secretary's financial experience, overconfidence, and SMEs' financing preference: Evidence from China's NEEQ market
Wang, Kun
Chen, Yaozhi
Liu, Yao
Tang, Yingkai
JOURNAL OF SMALL BUSINESS MANAGEMENT, 2023, 61 (04) : 1378 - 1410

← 1 2 3 4 5 →