Date of Award
1-1-2025
Document Type
Dissertation
Degree Name
Ph.D. in Accountancy
First Advisor
Victoria Dickinson
Second Advisor
Brett Cantrell
Third Advisor
Jeremy Griffin
School
University of Mississippi
Relational Format
dissertation/thesis
Abstract
Survey evidence shows that in the 21st century the CFO’s power has been increasing more than any other executive position. Yet, an understanding of how this increasingly powerful executive interacts with CEO power is not fully understood. This study examines the collaborative effect of power dynamics in the CEO-CFO relationship and how that influences firm performance. I capture executive power by combining two data sets to examine three dimensions of an executive’s power: structural, individual, and social. I predict and find that certain aspects of executive power impact firm performance differently and measure this by changes in profitability. Furthermore, I construct executive power scores that optimize firm performance. My study highlights the significance of power differences between the CEO and CFO and shows how the collaboration of these two executives affects the firm’s overall performance.
Recommended Citation
Henrichs, Derek Wayne, "The collaborative effect of CEO-CFO power differentials: What is the impact on performance?" (2025). Electronic Theses and Dissertations. 3292.
https://egrove.olemiss.edu/etd/3292