...Clara Xiaoling Chen; Julia Nasev; Steve Yu-Ching Wu ABSTRACT Using a large sample of U.S. firms, we provide evidence of the effect of CFO overconfidence on firms' resource adjustment decisions. After controlling for CEO overconfidence, we find CFO overconfidence is positively associated with cost...

...Steve Buchheit; Austin L. Reitenga; George Ruch; Daniel A. Street ABSTRACT While the popular press has documented Chief Financial Officer (CFO) role expansion into traditional operations functions, recent research suggests that time spent on non-core CFO activities harms financial reporting...

...Henry L. Friedman ABSTRACT This paper presents a model in which the CEO generates productive output while the CFO oversees a reporting system that provides information useful for monitoring, decision-making, and contracting, but is also subject to costly manipulation. Because the reporting system...