Il profilo del CFO nelle società quotate italiane

Elisa Roncagliolo

Abstract


This study is intended to provide a picture of several observable attributes of the Chief Financial Officer (CFO).

The role and responsibilities of the CFO have remarkably changed, especially in the last decades, as a consequence of the increasing complexity in the economic and financial context. Thus, its responsibilities extend beyond merely supervising financial reporting, but require more advanced skills and specific expertise. 

Based on this premise, the present research examines specific attributes of the current CFOs of the Italian listed companies. Particularly, the study sheds light on the following individual characteristics: (i) educational and professional background; (ii) gender; and (iii) age. Afterwards, the study connects these individual characteristics with specific features of the company, such as corporate size, profitability and leverage.

Evidence suggests that CFO of Italian listed companies have similar attributes. Additionally, gender and age of CFO influence the size and the profitability of companies.


Keywords


Chief financial officer; CFO individual attributes; accounting background; female CFO

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DOI: http://dx.doi.org/10.13132/2038-5498/8.2.149-157

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Registered by the Cancelleria del Tribunale di Pavia N. 685/2007 R.S.P. – electronic ISSN 2038-5498

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