CFO Professional Background Characteristics, Audit Quality and Information Disclosure Quality : Evidence from China

목차 (Table of Contents)

• Abstract
• 1. Introduction
• 2. Literature Review
• 2.1 Top management team's characteristics and information disclosure quality
• 2.2 A single executive's characteristics and information disclosure quality
• 3. Theoretical Analysis and Research Hypotheses
• 3.1 CFO Legal Background and Information Disclosure Quality
• 3.2 CFO Financial Background and Information Disclosure Quality
• 3.3 CFO Audit Background and Information Disclosure Quality
• 3.4 Moderating Effect of Audit Quality
• 4. Research Design
• 4.1 Sample Selection and Data Source
• 4.2 Definition of Variables
• 4.3 Model Setting
• 5. Empirical Results and Analysis
• 5.1 Descriptive Statistics
• 5.2 Variable Correlation Test
• 5.3 Empirical Results and Analysis
• 5.4 Robustness Checks
• 6. Conclusions
• References

참고문헌 (Reference)

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