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Keywords: financial misstatements
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (4): 59–75.
Published: 01 December 2019
...Sarfraz Khan SYNOPSIS I study an important accounting consequence—financial misstatements—of CFO outside board membership. I find that firms with CFOs holding outside directorships have a lower likelihood of misstatements. These results likely reflect the benefits accruing to CFOs' home firms...
