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CFO's accounting talent, compensation and turnover

Author

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  • Anna Loyeung
  • Zoltan Matolcsy
  • Steven Cahan

Abstract

type="main" xml:id="acfi12085-abs-0001"> 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).

Suggested Citation

  • Anna Loyeung & Zoltan Matolcsy & Steven Cahan, 2015. "CFO's accounting talent, compensation and turnover," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(4), pages 1105-1134, December.
    • Handle: RePEc:bla:acctfi:v:55:y:2015:i:4:p:1105-1134
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    File URL: http://hdl.handle.net/10.1111/acfi.2015.55.issue-4
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    Cited by:

    1. Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
    2. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.
    3. Duong, Lien & Evans, John, 2016. "Gender differences in compensation and earnings management: Evidence from Australian CFOs," Pacific-Basin Finance Journal, Elsevier, vol. 40(PA), pages 17-35.
    4. Lee, Sangho & Lee, Sejoong & Ryu, Ji Yeon, 2021. "Do Competent Managers Hoard Bad News? Self-regulation Theory and Korean Evidence," Finance Research Letters, Elsevier, vol. 41(C).

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