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Keywords: CFO qualification
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Journal Articles
Journal:
American Journal of Business
American Journal of Business (2016) 31 (2): 50–65.
Published: 06 June 2016
...Yang Xu; Lijuan Zhao Purpose – The purpose of this paper is to examine chief financial officer (CFO) qualification improvement associated with restatements and restatement characteristics (restatement materiality). The study is motivated by recent high-profile financial scandals and increasing...
