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• W1998953872 abstract "Abstract This paper builds on and contributes to the literature on Chief Financial Officer's ( CFO ) compensation and turnover. We contend that the accounting talent of CFO s can be measured by accounting errors that occur when CFO s implement accounting standards. We find (i) a positive association between the CFO 's accounting talent and the CFO 's compensation ex ante in the transition year; (ii) a positive association between the CFO 's accounting talent and the CFO 's bonus in the subsequent year (adoption year); and (iii) an inverse association between the CFO 's accounting talent and CFO turnover in the subsequent year (adoption year)." @default.
• W1998953872 created "2016-06-24" @default.
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• W1998953872 date "2014-05-17" @default.
• W1998953872 modified "2023-10-16" @default.
• W1998953872 title "CFO's accounting talent, compensation and turnover" @default.
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• W1998953872 doi "https://doi.org/10.1111/acfi.12085" @default.
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