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Keywords: diffusion of knowledge
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Journal Articles
Accounting Horizons (2019) 33 (4): 59–75.
Published: 01 December 2019
... Classifications: M41. 2019 CFO outside directorship financial misstatements diffusion of knowledge Approximately 60 percent of large companies do not allow their CFOs to serve on outside boards ( Spencer Stuart 2014 ). One reason is the time commitment. The literature observes that executives...