Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
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DOI: 10.1108/jaar-07-2020-0137
Abstract: PurposeThe study aims to understand the role of accountant in corporate social responsibility (CSR) practice.Design/methodology/approachIn this study, the authors examine whether and how chief financial officer (CFO) accounting expertise and previous work experience influence voluntary… read more here.
Keywords: disclosure; accounting expertise; study; csr disclosure ... See more keywords