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JOURNAL OF ACCOUNTING AND FINANCE
A Study of CFO and CEO Attributes: Cash and Operating Cycles as Determinant Measures of Success
Author(s): Amy Fairfield
Citation: Amy Fairfield, (2021) "A Study of CFO and CEO Attributes: Cash and Operating Cycles as Determinant Measures of Success," Journal of Accounting and Finance, Vol. 21, Iss. 4, pp. 96-116
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The chief executive officer (CEO) is the face of an organization. Nonetheless, since the Sarbanes-Oxley Act of 2002, the importance of the chief financial officer (CFO) has increased. This study examines similar characteristics of the CFO and CEO against various firm performance metrics, with emphasis on cash and operating cycles. The theory of cash management emphasizes the importance of cash flow management as a means for a company to maintain its solvency--a responsibility primarily belonging to the CFO. More CFO characteristics showed significance than CEO characteristics, indicating more firm performance success contributed by the CFO. There is a growing literature stream on CFOs, and with increased accountability being placed on the CFO, more will need to be known about this position and the characteristics that contribute to a successful CFO.
