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CFO Financial Professional Background and Accounting Conservatism

In: Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)

Author

Listed:
  • Yanshu Yang

    (Beijing Jiaotong University, School of Economics and Management)

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.

Suggested Citation

  • Yanshu Yang, 2024. "CFO Financial Professional Background and Accounting Conservatism," Advances in Economics, Business and Management Research, in: Radulescu Magdalena & Bootheina Majoul & Satya Narayan Singh & Abdul Rauf (ed.), Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024), pages 504-510, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-459-4_58
    DOI: 10.2991/978-94-6463-459-4_58
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