On the choice and replacement of chief financial officers

@inproceedings{Mian2001OnTC,
  title={On the choice and replacement of chief financial officers},
  author={Shehzad L. Mian},
  year={2001}
}
Abstract This paper provides empirical evidence regarding why firms replace their CFOs. Empirical tests are based on a sample of 2,227 CFO appointments over the 1984–1997 time period. Key findings reported in the paper are: (a) external CFO succession rate is markedly higher than the external CEO succession rate, (b) the incidence of retirement is less common for serving CFOs as compared to the top executive, (c) CFO turnover is preceded by negative excess returns, (d) CFO turnover is preceded… CONTINUE READING

Citations

Publications citing this paper.
SHOWING 1-10 OF 48 CITATIONS

CFO gender and earnings management: evidence from China

VIEW 5 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

The CFO And Income Smoothing A study on income smoothing , CFO compensations and CFO characteristics

Quentin Anthonia
  • 2016
VIEW 4 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

Upper echelons theory in management accounting and control research

VIEW 4 EXCERPTS
CITES BACKGROUND & RESULTS
HIGHLY INFLUENCED