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随着现代公司治理制度的建立和完善,越来越多的国内企业借鉴国际通行的做法,在企业内部建立了首席执行官(CEO)、首席财务官(CFO)等职位。本文通过对首席财务官(CFO)职责的分析,探讨了CFO的会计责任风险承担存在的问题,提出了CFO会计责任风险防范的对策。 相似文献
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随着安然公司的解体,世通公司、施乐公司以及其他公司的假账丑闻浮出水面,从而引发了公司治理的全球范围的讨论,CFO(首席财务官)管理层的作用和职责引起了人们的广泛关注。那么CFO在现代企业管理中到底有何作用,其职责范围究竟有多大,CFO这一角色究竟应承担什么样的责任及相应有什么权利? 相似文献
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首席财务官(CFO)的日子越来越不好过了。这是一项针对欧洲、美国和亚洲的741名CFO进行的最新调查发掘出来的“公开秘密”。由《CFO Europe》杂志,鹿特丹管理学院和北卡罗来纳州杜克大学合作进行的这 相似文献
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《现代营销(创富信息版)》2019,(7):120-121
CEO即首席执行官。CEO制度是美国在20世纪60年代的一个创新。随着现代公司财务管理的全局性以及战略性的日益增强,CFO也逐渐走向了公司运营管理的前台。而CFO(首席财务官)也有着接任CEO得天独厚的优势,他们具有丰富的财务洞察力以及财务管理知识,与不同部门人员的接触,也使得他们对不同部门的业务都有相应的了解。本文在前期研究成果的基础上选取我国成功从CFO转型至CEO的案例进行分析,探索从CFO到CEO的成长经验借鉴。 相似文献
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<正>1.经济复苏和美国财政前景根据国际财务经理人协会(FEI)对首席财务官(CFO)群体开展的一项最新调查显示,美国各项经济指标正在好转。但是,包括美联储的量化宽松政策对企业的 相似文献
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Denton Collins Gary Fleischman Stacey Kaden Juan Manuel Sanchez 《Journal of Business Ethics》2018,153(2):591-613
While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory (Bebchuk and Fried in J Econ Perspect 17:71–92, 2003) and the theory of power and self-focus (Pitesa and Thau in Acad Manag J 56(3):635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.” 相似文献
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以我国上市公司2000、2001、2002年年报数据为主要分析对象,运用线性回归的方法对经理人报酬与公司资本成本及公司业绩之间的相关性进行实证研究,并得出如下结论:经理人报酬与ROA呈显著的线性相关性,与ROE、△SMVA非线性相关,与SEVA存在较强的线性相关性。通过实证研究,还发现经理人报酬主要激励当前业绩和未来业绩,当期激励效果直接影响下期业绩水平。 相似文献
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通用滤波多载波(UFMC)是5G通信系统中的关键技术,能够降低带外泄露。但是在多径衰落信道下UFMC系统会受到符号间干扰(ISI)和多普勒效应产生的载波频率偏差的影响,从而使系统的性能下降。为了消除系统中的干扰,提出了一种迭代最大似然算法。该方法主要通过迭代最大似然算法(ML)计算出载波频率偏差,把估计出的结果作为初始值并运用迭代的方法得到最终的载波频率偏差,当达到收敛区间时,迭代结束;最后利用相位旋转的概念补偿载波频率偏差并运用最小二乘算法更新信道响应信息,减少该系统干扰。仿真结果表明,在信噪比大于10 dB时,随着信噪比的增大,算法能够有效地抑制系统中的干扰,提高UFMC系统的性能。 相似文献
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从制度成本的角度出发,关注中国国企高管人员薪酬制度的效率问题,并认为好的薪酬制度有助于实现国有企业剩余索取权的顺利复归。在这个基础上,着重探讨高管人员薪酬决定因素、过度投资与在职消费、年薪制及股权激励等重要题域,并对新的激励制度保持审慎乐观的态度。 相似文献
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论企业财务总监职能定位及实现 总被引:1,自引:0,他引:1
企业资本的不同特点、公司治理结构的功能、企业的契约关系等决定将财务总监的职能定位为财务监督、参与决策、协调关系。为了保证财务总监职能的充分实现,使其发挥出最大的作用,需要采取以下措施:尽量选择稳定的中小股东作财务总监或使财务总监成为股东;完善对财务总监的激励和监督;划清财务总监与经营者的权责,并将责权利相结合;提高财务总监素质;改善企业环境。 相似文献
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This study examines whether and how top management internationalization is associated with accounting quality. We combine upper echelons perspectives, agency theory, human capital theory and accounting research, and demonstrate that top management internationalization mitigates the level of managerial discretion in financial reporting. By decomposing the top management team, our analysis reveals that higher levels of accounting quality are associated with the internationalization of the CFO, not the internationalization of the CEO. In particular, we find that CFO’s international education and international work experience are important factors in higher accounting quality. 相似文献
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Jungwon Min 《Business ethics (Oxford, England)》2022,31(3):777-789
The literature on gender diversity on corporate boards is growing, yet firms' motivation for achieving such diversity remains underexplored. This study examines the potential objective behind appointing female directors that could be driven by organizational impression management based on the hypothesis that firms strategically propose to nominate female directors when they need to form a favorable impression to their stakeholders, especially in relation to executive compensation. This study analyzed annual shareholders meeting agendas for 3585 listed Japanese firms between 2011 and 2020 and found that firms placed female director appointments on the meeting agenda when they needed approval for the revision of executive compensation. This tendency was strengthened for firms with more outside directors. This study's approach and findings contribute to the literature on corporate board gender diversity by suggesting organizational impression management as a potential strategic motivation behind the appointment of female directors. 相似文献
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财务总监职业道德的核心——诚信 总被引:1,自引:0,他引:1
财务总监职业道德是会计职业道德的重要组成部分 ,建立以诚信为核心的财务总监职业道德不仅有利于其自身的健康发展 ,有利于实现有关各方的利益要求 ,更能从一定程度上治理会计信息失真问题 ,重塑会计职业信誉。鉴于目前财务总监职业道德存在的主要问题 ,文章以诚信为中心论题 ,对建立财务总监职业道德准则结构、评价运行模型和加强其外部环境保障、道德教育四方面问题做出了初步探讨。 相似文献