ABSTRACT

Existing research proves the important and significant role of CFO characteristics in financial management. However, the findings are inconsistent and show no coherent picture of the CFOs and their influence. Thus, we undertake the research and investigate, in a complex way, the demographic characteristics of the CFOs, their impact on financial decisions, and firm performance. The aim of this chapter is to describe the research plan, the main issue taken into consideration and the tools used in the research. This chapter includes also a description of the sample.