How do CFOs evaluate the annual report?
Article Abstract:
Annual company reports were originally intended to communicate financial results to shareholders and the public, but a survey of 174 chief financial officers (CFOs) suggests that annual reports serve a much broader audience. The readership of annual reports includes members of the investment community and the company's customers, employees and suppliers. The executives also felt that the annual report was not simply a statement of financial position, but also a statement of management's competence, a decision-making aid for voting shareholders and potential investors, and a public relations and recruiting tool.
Publication Name: FE: the Magazine for Financial Executives
Subject: Business
ISSN: 0883-7481
Year: 1986
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How CFOs spend their time
Article Abstract:
The activities of chief financial officers (CFO) were investigated by surveying the CFOs of the Fortune 1000 companies in 1988. The results indicated that the most important activity of the CFOs was financial planning and budgeting, followed by the management of working capital. The respondents indicated that financial planning and budgeting was the activity requiring the highest level of expertise. Financial planning and budgeting skills and pension fund management skills were listed as areas needing improvement.
Publication Name: Business
Subject: Business
ISSN: 0163-531X
Year: 1990
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An analysis of response bias in executives' self-reports
Article Abstract:
Recent research has focused on the quality of self-report data obtained from business executives, with particular attention being given to response bias. It was found that self-reports can be inaccurate, possibly because respondents were obliged to exercise their judgment for some activities and to produce estimates for others. There is little evidence of any clear links between self-reports of factual information and the objective evaluation of the same information.
Publication Name: Journal of Marketing Management
Subject: Business
ISSN: 0267-257X
Year: 1995
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