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

Table 3: Measurement of CFO characteristics

No Variables Measurement Sources
1 GENDER 1 if the CFO is female, 0 if male Ismail et al. (2021)
2 EDU 1 if the CFO has an advanced degree in business or related fields, and 0 otherwise Sun & Rakhman (2013)
3 PROF 1 if the CFO has a CPA certification, and 0 otherwise Sun & Rakhman (2013)
4 ETHNIC 1 if the CFO is Malay, 0 if otherwise Ismail et al. (2021)
5 INTEXP 1 if the CFO has international experience, and 0 otherwise Duan et al. (2020)
6 DIRECT 1 if the CFO serves on the board, and 0 otherwise Muttakin et al. (2019)
7 AGE Actual age of the CFO Ismail et al. (2021)
8 TENURE Number of years the officer has been the firm’s CFO Sun & Rakhman (2013)
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