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本文通过对2003—2006年四年期间我国深沪两市上市公司CFO变更的原因进行实证研究,构建从公司业绩、董事会特征,以及CFO特征分析CFO变更的研究框架。影响CFO变更的因素包括:公司业绩、董事会开会次数、董事长与总经理两职兼任、CEO变更、审计意见类型、CFO年龄、CFO持股数,以及CFO任职期限。
This paper conducts an empirical study on the reasons for the CFO change of listed companies in Shenzhen and Shanghai during the four years from 2003 to 2006, and constructs a research framework to analyze the changes of CFOs from the performance of the company, the characteristics of the board of directors and the characteristics of CFOs. The factors affecting the CFO change include the performance of the company, the number of board meetings, the concurrent posts of the chairman and the general manager, the changes of the CEO, the types of audit opinions, the age of the CFOs, the number of shares held by the CFOs, and the term of office of the CFO.