Abstract:As the chief financial officer of listed companies, CFOs have important influence on the disclosure of earnings information. This paper,based on the perspective of performance forecast disclosure, uses Chinese A-share listed companies from 2006 to 2020 as the research sample, and examines the impact of CFOs with public accounting experience on the corporate voluntary information disclosure. We find that CFOs with public accounting experience are more likely to voluntarily issue earnings forecasts and improve the precision of the forecasts. The effect is more pronounced when CFOs have experience with “Big Four” accounting firms. Further analyses show that when the external environment is highly uncertain or the corporate information environment is poor, CFOs with public accounting experience are more inclined to voluntarily disclose highly precise forecasts to improve the corporate information environment. The heterogeneity analysis shows that CFOs with public accounting experience will release more timely, high frequency and accurate earnings information, hence improving the quality of the forecasts.