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- W4379618387 abstract "In the original published version of this article, the author list was incorrect. This now has been corrected to: “Chenhang Lia, Yihan Huanga and Xiaolin Wanga* a Department of School of Economics and Management, Shanghai Maritime University, China; ” The authors apologize for this error. Both the HTML and PDF versions of the article have been updated to correct the error. The authors don't have any conflicts of interest to declare. The authors don't have any conflicts of interest to declare. Does the CFO serving as the secretary of the board affect the financial statement comparability?—evidence from ChinaWang et al.HeliyonFebruary 8, 2023In BriefOne person serving as both CFO and board secretary is a unique institutional feature in China. Individuals in this senior executive role are responsible for not only the preparation of financial statements but also the coordination of information disclosure. We investigate the relation between a CFO serving as board secretary and financial statement comparability. We find that a CFO serving as board secretary improves the comparability of a firm's financial statements in additional analysis. This positive effect is more significant when the CFO is female or middle-aged, or has a Bachelor's degree or higher or a financial background. Full-Text PDF Open Access" @default.
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- W4379618387 date "2023-07-01" @default.
- W4379618387 modified "2023-09-25" @default.
- W4379618387 title "Corrigendum to “Does the CFO serving as the secretary of the board affect the financial statement comparability?——Evidence from China” [Heliyon 9(3) (February 2023) e13609]" @default.
- W4379618387 doi "https://doi.org/10.1016/j.heliyon.2023.e16859" @default.
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