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Chief Financial Officers and Environmental, Social and Governance: Preliminary Evidence From Malaysia

Table 1: Summary of related literature

No Authors Sample ESG Findings
1 Guo et al. (2021) 8,585 firm-year observations on US companies for the year 2006-2013 CSR disclosure Professional qualification (+), age (-), tenure (n.s.), education (n.s.), gender (n.s.), outside hiring (+)
2 Wang et al. (2021) 482 US companies with CFO transitions for the year 2006-2015 Environmental management net index Gender (+)
3 Alrazi et al. (2018) 201 Malaysia companies for the year 2016 Corporate water reporting Tenure (n.s.), education (+), professional qualification (n.s.), age (n.s.), gender (n.s.)
4 Sun et al. (2015) 358 US companies for the year 2005 Corporate governance concerns score Professional qualification (-), education (n.s.), age (n.s.), tenure (n.s.)
5 Sun & Rakhman (2013) 258 US companies for the year 2005 KLD-based CSR index score Tenure (+), education (n.s.), professional qualification (n.s.)
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