Chief financial officer demographic characteristics and fraudulent financial reporting in China
We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm-years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and pe...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2019
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1639 https://ink.library.smu.edu.sg/context/soa_research/article/2666/viewcontent/CFO_demographic_characteristics_China_2017_pp.pdf |
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Institution: | Singapore Management University |
Language: | English |