#2611. Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?

April 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript5500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Accounting;
Finance;
Economics and Econometrics;
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
2350 $1200 $1050 $900 $
Contract №2611.1 Contract №2611.2 Contract №2611.3 Contract №2611.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
The article investigates whether and how the knowledge of the CFO in accounting and previous work experience influences the voluntary disclosure of corporate social responsibility using text-based analysis and natural language processing (NLP) techniques. The results show that CFOs of companies with accounting background disclose more CSR issues in their 10-K reports.
Keywords:
CFO accounting Expertise; Corporate social responsibility disclosure; Textual analysis

Contacts :
0