Does CFO serving as board secretary matter for information disclosure? Evidence from China's listed companies

This paper explores whether duality in the chief financial officer's (CFO's) job role (i.e. also serving as board secretary) reduces information asymmetry through higher levels of information transparency, focusing on Chinese publicly listed companies from 2001 to 2018. Our findings reveal...

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Veröffentlicht in:	Applied economics 2022-05, Vol.54 (24), p.2737-2758
Hauptverfasser:	Li, Yong-Yi, Lee, Chi-Chuan
Format:	Artikel
Sprache:	eng
Schlagworte:	Asymmetric information Board secretary Chief financial officers China Economic analysis Economic theory information transparency Occupational roles Public enterprise Secretaries top management team Transparency
Online-Zugang:	Volltext
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