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Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective

Author

Listed:
  • Morrill, C.
  • Waterhouse, J.

Abstract

This paper presents evidence on the association between chief executive officer (CEO) turnover and discretionary accounting choice. The findings suggest at least two important ways in which routine and nonroutine CEO turn overs might have different effects on financial statment numbers. Nonroutine turnover CEOs in particular do seem to make income decreasing decisions shortly after coming to power. The other important difference between routine and nonroutine CEO turnover relates to R&D spendings. These results support the argument that accounting earnings are used to signal that a strategic repositioning of the firm has occurred following a changein CEO.

Suggested Citation

  • Morrill, C. & Waterhouse, J., 1996. "Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective," Papers 96-48, Laval - Faculte des sciences de administration.
  • Handle: RePEc:fth:lavadm:96-48
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    More about this item

    Keywords

    MANAGEMENT; ACCOUNTING;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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