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CFO Independence,Leave Threat and Quality of Accounting Information—Empirical Study from Chinese Listed Companies

XU Fei;School of Economics and Management,Anhui Normal University;School of Economics and Management,Wuhan University;  
Taking listed Companies during 2009-2015 as the research sample,the empirical test studies the influence of independence and leave threat of CFO on the quality of accounting information.It is found that there is a significant positive correlation between CFO independence and accounting information quality in our country.The leave threat of CFO in the future has weakened the effect of CFO independence on accounting information quality,and recent leave threat impact is more significant and future CFO leave threat has declining effect on CFO independence and accounting information quality.
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