首席财务官的职业关切与战略决策：并购的经验分析

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2023-12-18 DOI:10.1080/09638180.2023.2291405

Sebastian Firk, Yannik Gehrke, Sven Richter, Michael Wolff

引用次数: 0

摘要

首席财务官（CFO）越来越多地参与战略决策。文献强调了这一发展的潜在好处，将首席财务官定义为公正的建议者。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As

Chief financial officers (CFOs) have become increasingly involved in strategic decisions. The literature has emphasized the potential benefits of this development, delineating CFOs as impartial adv...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.