CFO Characteristics and Real Earnings Management
研究首席财务官的个人特征（如性别、知名度、教育背景）是否影响公司进行真实盈余管理的程度，发现女性和高知名度CFO会减少盈余管理，而拥有MBA或会计背景的CFO则相反。
We examine whether the characteristics of chief financial officers (CFOs) are associated with real earnings management (REM). Using hand-collected data on CFOs’ characteristics, we find that female CFOs and highly visible CFOs are associated with lower levels of REM, while CFOs with an MBA or with an accounting background are associated with higher levels of REM. Our analyses also reveal that the combination of CFOs’ characteristics is important for understanding the association between CFO profiles and REM. Overall, this study identifies the potential profiles of CFOs who are more likely to implement business strategies aimed at managing earnings.