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

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CFO Financial Professional Background and Accounting Conservatism

Authors
Yanshu Yang1, *
1School of Economics and Management, Beijing Jiaotong University, Beijing, 100044, China
*Corresponding author. Email: 21120681@bjtu.edu.cn
Corresponding Author
Yanshu Yang
Available Online 23 July 2024.
DOI
10.2991/978-94-6463-459-4_58How to use a DOI?
Keywords
CFO; financial professional background; accounting conservatism
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
23 July 2024
ISBN
10.2991/978-94-6463-459-4_58
ISSN
2352-5428
DOI
10.2991/978-94-6463-459-4_58How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yanshu Yang
PY  - 2024
DA  - 2024/07/23
TI  - CFO Financial Professional Background and Accounting Conservatism
BT  - Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
PB  - Atlantis Press
SP  - 504
EP  - 510
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-459-4_58
DO  - 10.2991/978-94-6463-459-4_58
ID  - Yang2024
ER  -