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Determinants of accounting choice: do CFOs' characteristics matter

机译：会计选择的决定因素：CFOS的特点

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摘要

Purpose - The purpose of this paper is to examine associations between observable characteristics of Chief Financial Officer (CFO) and accounting choices. Design/methodology/approach - The dependent variable is an index that measures a manager's propensity to choose accounting policies that increase earnings and/or operating cash flow (OCF). The index consists of ten accounting policies collected from the financial statements of 175 entities located in Germany, Brazil and the UK (2010-2016). Findings - The results demonstrate that the observable characteristics of CFOs partially explain their accounting choices. Specifically, entities that tend to adopt accounting policies that increase earnings and/or OCF have CFOs that lack graduate education or greater internationalization. Practical implications - CFOs can use the flexibility inherent in accounting choices to adopt accounting policies that increase earnings and/or OCF in ways that fit their personal characteristics. Therefore, it may be beneficial to reflect on the potential benefits of reducing the use of certain accounting policies that affect financial statements. Originality/value - This paper contributes to the literature by identifying which CFOs characteristics determine the choices of a set of accounting policies that affect companies' earnings and/or OCF in countries with different economic, social and cultural realities.
机译：目的 - 本文的目的是审查可观察到的首席财务官（CFO）和会计选择之间观察特征之间的协会。设计/方法/方法 - 受抚养变量是衡量管理员的倾向，以选择增加收益和/或运营现金流量（OCF）的会计政策的倾向。该指数由位于德国，巴西和英国（2010-2016）的175个实体的财务报表中收集了十个会计政策。结果 - 结果表明，CFO的可观察特征部分解释了其会计选择。具体而言，倾向于采用增加盈利和/或OCF的会计政策的实体有缺乏研究生教育或更高国际化的CFO。实际意义 - CFO可以利用会计选择中固有的灵活性，以采取增加收益和/或OCF以适应其个人特征的方式增加的会计政策。因此，反思减少影响财务陈述的某些会计政策的潜在好处可能是有益的。原创性/价值 - 本文通过确定哪种CFO特征确定了一系列会计政策的选择，这些特征决定了影响不同经济，社会和文化现实的国家的盈利和/或OCF的一套会计政策的选择。

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