CFO's accounting talent, compensation and turnover

Loyeung, A; Matolcsy, Z

CFO's accounting talent, compensation and turnover

Loyeung, A

Matolcsy, Z

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Publication Type:: Journal Article
Citation:: Accounting and Finance, 2015, 55 (4), pp. 1105 - 1134
Issue Date:: 2015-12-01

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Field	Value	Language
dc.contributor.author	Loyeung, A https://orcid.org/0000-0003-2049-0492	en_US
dc.contributor.author	Matolcsy, Z https://orcid.org/0000-0001-6566-5079	en_US
dc.date.issued	2015-12-01	en_US
dc.identifier.citation	Accounting and Finance, 2015, 55 (4), pp. 1105 - 1134	en_US
dc.identifier.issn	0810-5391	en_US
dc.identifier.uri	http://hdl.handle.net/10453/124824
dc.description.abstract	© 2015 AFAANZ. 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 CFOs can be measured by accounting errors that occur when CFOs 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).	en_US
dc.relation.ispartof	Accounting and Finance	en_US
dc.relation.isbasedon	10.1111/acfi.12085	en_US
dc.subject.classification	Accounting	en_US
dc.title	CFO's accounting talent, compensation and turnover	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	55	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	4	en_US
pubs.publication-status	Published	en_US
pubs.volume	55	en_US

Abstract:

© 2015 AFAANZ. 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 CFOs can be measured by accounting errors that occur when CFOs 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).

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/124824