{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,27]],"date-time":"2026-01-27T22:06:27Z","timestamp":1769551587261,"version":"3.49.0"},"reference-count":63,"publisher":"Emerald","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026,1,27]]},"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This study examines the relationship between chief financial officer (CFO) general ability and corporate debt financing, using all Chinese listed companies as the sample. It has significant implications for corporate shareholders and investors. Companies aiming to increase the proportion of external capital should prioritise the CFO's general ability. Similarly, investors can consider this a valuable sign before making investment decisions.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>This study follows Cust\u00f3dio et\u00a0al.'s (2013) approach to measuring the CFO general ability index (GAI) in five dimensions, while the D\/E ratio is treated as the primary proxy of corporate debt financing. This study investigates the linear relationship between CFO general ability and corporate debt financing by using the ordinary least squares (OLS) regression with controlling year and industry fixed effect simultaneously.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>Based on a sample dataset of all listed firms in China from 2008 to 2023, this paper identifies a significant positive correlation between CFOs' general management skills and corporate debt financing. This finding underscores that generalist CFOs prefer debt financing over equity financing. The paper also suggests that corporate innovation could be a potential mechanism through which CFOs' comprehensive management skills influence debt financing.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This study expands upon prior research by establishing a positive correlation between generalist CFOs and debt financing. Previous studies investigating the influence of CFO demographic characteristics have predominantly concentrated on singular dimensions, such as educational background, varied professional experiences and career trajectories, often overlooking the significance of past work experience. Secondly, this paper enriches the financial literature by introducing a novel determinant that substantially impacts debt financing.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/k-04-2024-0981","type":"journal-article","created":{"date-parts":[[2024,11,8]],"date-time":"2024-11-08T11:40:22Z","timestamp":1731066022000},"page":"790-805","source":"Crossref","is-referenced-by-count":0,"title":["Generalist CFO and corporate debt\u00a0finance: evidence from the\u00a0Chinese market"],"prefix":"10.1108","volume":"55","author":[{"ORCID":"https:\/\/orcid.org\/0009-0006-5921-155X","authenticated-orcid":true,"given":"Zhiying","family":"Zhou","sequence":"first","affiliation":[{"name":"University of Shanghai for Science and Technology Department of Finance, , ,","place":["Shanghai, 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