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CEO turnover and properties of accounting information

Citations

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Cited by:

  1. Yves Mard & Sylvain Marsat, 2008. "Accounting Policies preceding CEO Changes in France [Les stratégies comptables précédant un changement de dirigeant en France]," Post-Print hal-02156579, HAL.
  2. Dah, Mustafa A. & Frye, Melissa B. & Hurst, Matthew, 2014. "Board changes and CEO turnover: The unanticipated effects of the Sarbanes–Oxley Act," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 97-108.
  3. Donelson, Dain C. & Hutzler, Christian M. & Rhodes, Adrienne, 2025. "Does antitrust enforcement against interlocking directorates impair corporate governance?," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  4. Rajiv D. Banker & Rong Huang & Ramachandran Natarajan, 2009. "Incentive Contracting and Value Relevance of Earnings and Cash Flows," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 47(3), pages 647-678, June.
  5. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  6. Bin Ke & Oliver Rui & Wei Yu, 2012. "Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms," Review of Accounting Studies, Springer, vol. 17(1), pages 166-188, March.
  7. Hu, Fang & Leung, Sidney C.M., 2012. "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, vol. 47(2), pages 235-262.
  8. Klein, Daniel, 2018. "Executive turnover and the valuation of stock options," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 76-93.
  9. Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
  10. Anya Kleymenova & İrem Tuna, 2021. "Regulation of Compensation and Systemic Risk: Evidence from the UK," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(3), pages 1123-1175, June.
  11. Stefano D'Addona & Axel Kind, 2011. "Forced Manager Turnovers In English Soccer Leagues: A Long-Term Perspective," Working Papers 1011, CREI Università degli Studi Roma Tre, revised 2011.
  12. Wen-Hsien Tsai & Yi-Chen Kuo & Jung-Hua Hung, 2009. "Corporate diversification and CEO turnover in family businesses: self-entrenchment or risk reduction?," Small Business Economics, Springer, vol. 32(1), pages 57-76, January.
  13. Gu, Yan & Ho, Kung-Cheng & Yan, Cheng & Gozgor, Giray, 2021. "Public environmental concern, CEO turnover, and green investment: Evidence from a quasi-natural experiment in China," Energy Economics, Elsevier, vol. 100(C).
  14. Yves Mard & Sylvain Marsat, 2009. "Earnings management surrounding CEO changes in France [La gestion du résultat comptable autour d'un changement de dirigeant en France]," Post-Print hal-02156582, HAL.
  15. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables entourant un changement de dirigeant en France," Post-Print halshs-00525427, HAL.
  16. Powers, Eric A., 2005. "Interpreting logit regressions with interaction terms: an application to the management turnover literature," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 504-522, June.
  17. Stefano d’Addona & Axel Kind, 2014. "Forced Manager Turnovers in English Soccer Leagues," Journal of Sports Economics, , vol. 15(2), pages 150-179, April.
  18. Jing Huang & Steven R. Matsunaga & Z. Jay Wang, 2020. "The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 1959-1989, December.
  19. Dan Yang & Linyin Cheng & Guojun Wang & Yuetang Wang, 2021. "Dividends and management promotion—Evidence from internal labor market in an emerging economy," International Review of Finance, International Review of Finance Ltd., vol. 21(3), pages 1100-1105, September.
  20. Yusi Jiang & Wan Cheng & Xuemei Xie, 2024. "The Dismissal of New Female CEOs: A Role Congruity Perspective," Journal of Business Ethics, Springer, vol. 194(2), pages 387-432, October.
  21. Li, Chan & Sun, Lili & Ettredge, Michael, 2010. "Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 93-110, May.
  22. Pierre Chaigneau & Nicolas Sahuguet, 2023. "The Complementarity Between Signal Informativeness and Monitoring," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(1), pages 141-185, March.
  23. Humphery-Jenner, M., 2011. "Internal and External Discipline Following Securities Class Actions," Other publications TiSEM 9bcb5c91-4bab-431f-9891-1, Tilburg University, School of Economics and Management.
  24. Hermalin, Benjamin E. & Weisbach, Michael S., 2017. "Assessing Managerial Ability: Implications for Corporate Governance," Working Paper Series 2017-01, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  25. Don Jyh-Fu Jeng & Artur Pak, 2016. "The variable effects of dynamic capability by firm size: the interaction of innovation and marketing capabilities in competitive industries," International Entrepreneurship and Management Journal, Springer, vol. 12(1), pages 115-130, March.
  26. Cook, Douglas O. & Zhang, Weiwei, 2023. "CEO performance impact on medical leave outcomes," Journal of Banking & Finance, Elsevier, vol. 154(C).
  27. Cheng, Yingmei & Liu, Baixiao & McConnell, John J. & Rosenblum, Aaron, 2017. "When is good news bad and vice versa? The Fortune rankings of America's most admired companies," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 378-396.
  28. Paul André, 2009. "Discussion of Firm Performance and Managerial Succession in Family Managed Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 485-495, April.
  29. Fee, C. Edward & Hadlock, Charles J. & Pierce, Joshua R., 2018. "New evidence on managerial labor markets: An analysis of CEO retreads," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 428-441.
  30. Dragana Cvijanović & Nickolay Gantchev & Rachel Li, 2023. "CEO Succession Roulette," Management Science, INFORMS, vol. 69(10), pages 5794-5815, October.
  31. Campbell, T. Colin & Gallmeyer, Michael & Johnson, Shane A. & Rutherford, Jessica & Stanley, Brooke W., 2011. "CEO optimism and forced turnover," Journal of Financial Economics, Elsevier, vol. 101(3), pages 695-712, September.
  32. Ivana Vitanova, 2022. "CEO overconfidence and corporate tournaments," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1423-1438, July.
  33. Shane S. Dikolli & William J. Mayew & Dhananjay Nanda, 2014. "CEO tenure and the performance-turnover relation," Review of Accounting Studies, Springer, vol. 19(1), pages 281-327, March.
  34. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  35. Wenjun Liu & Qian He & June Cao, 2025. "The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi‐natural Experiment," Abacus, Accounting Foundation, University of Sydney, vol. 61(2), pages 498-553, June.
  36. Huang, Sheng & Maharjan, Johan & Thakor, Anjan V., 2020. "Disagreement-induced CEO turnover," Journal of Financial Intermediation, Elsevier, vol. 43(C).
  37. Fischer, Paul E. & Gramlich, Jeffrey D. & Miller, Brian P. & White, Hal D., 2009. "Investor perceptions of board performance: Evidence from uncontested director elections," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 172-189, December.
  38. Cready, William M. & Dai, Zhonglan & Ma, Guang & Nanda, Vikram, 2024. "Information in unexpected bonus cuts: Firm performance and CEO firings," Journal of Empirical Finance, Elsevier, vol. 76(C).
  39. Lindrianasari & Jogiyanto Hartono,, 2011. "The Relationship Between Accounting Performance And Ceo Turnover: Evidence From Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 97-107.
  40. Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
  41. Karuna, Christo, 2007. "Industry product market competition and managerial incentives," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 275-297, July.
  42. Kyle Peterson, 2012. "Accounting complexity, misreporting, and the consequences of misreporting," Review of Accounting Studies, Springer, vol. 17(1), pages 72-95, March.
  43. Ormazabal, Gaizka, 2018. "Are directors more likely to relinquish their riskiest directorships after the Financial Crisis?," Journal of Corporate Finance, Elsevier, vol. 53(C), pages 1-20.
  44. Annita Florou & Peter Pope, 2008. "Are boards and institutional investors active monitors? Evidence from CEO dismissal," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(9), pages 862-872, October.
  45. Bhagat, Sanjai & Bolton, Brian, 2008. "Corporate governance and firm performance," Journal of Corporate Finance, Elsevier, vol. 14(3), pages 257-273, June.
  46. Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  47. Srivastav, Abhishek & Keasey, Kevin & Mollah, Sabur & Vallascas, Francesco, 2017. "CEO turnover in large banks: Does tail risk matter?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 37-55.
  48. Florin c{S}abac, 2007. "Dynamic Agency with Renegotiation and Managerial Tenure," Management Science, INFORMS, vol. 53(5), pages 849-864, May.
  49. Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
  50. Brian Cadman & Elia Ferracuti, 2025. "Cost Structure and the Usefulness of Earnings," Management Science, INFORMS, vol. 71(2), pages 1138-1164, February.
  51. Shafu Zhang & Like Jiang & Michel Magnan & Lixin Nancy Su, 2021. "Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises," Journal of Business Ethics, Springer, vol. 170(3), pages 497-518, May.
  52. John Harry Evans & Nandu J. Nagarajan & Jason D. Schloetzer, 2010. "CEO Turnover and Retention Light: Retaining Former CEOs on the Board," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 48(5), pages 1015-1047, December.
  53. W Jane Cheung & Andrew B Jackson, 2013. "Chief Executive Officer departures and market uncertainty," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 279-310, August.
  54. Swarnodeep HomRoy, 2015. "Are CEOs Replaced For Poor Performance? Effects of Takeovers and Governance on CEO Turnover," Scottish Journal of Political Economy, Scottish Economic Society, vol. 62(2), pages 149-170, May.
  55. Brickley, James A., 2003. "Empirical research on CEO turnover and firm-performance: a discussion," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 227-233, December.
  56. Keusch, Thomas, 2021. "Shareholder Activists and Frictions in the CEO Labor Market," LawFin Working Paper Series 19, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  57. Paul Brockman & Tao Ma & Jianfang Ye, 2015. "CEO Compensation Risk and Timely Loss Recognition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 204-236, January.
  58. Dr. Sonia MOUSSA & Dr. Houssem RACHDI & Aymen AMMERI, 2013. "Governance, Managers’ Entrenchment and Performance: Evidence in French Firms Listed in SBF 120," International Journal of Business and Social Research, LAR Center Press, vol. 3(2), pages 35-48, February.
  59. Shengnan Li & Jiaqi Wang & Xinya Zheng & Chiyun Zhu, 2024. "Non‐controlling shareholder activism and executive pay‐for‐performance sensitivity: Evidence from the over‐appointment of directors in the Chinese market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(5), pages 4475-4514, December.
  60. Chung, Richard Yiu-Ming & DeVaro, Jed & Fung, Scott, 2024. "Do Big Inequalities in Executive Pay Hurt Firm Performance?," IZA Discussion Papers 17346, IZA Network @ LISER.
  61. Iwata, Kiyonori, 2021. "Are High-Quality Earnings Useful for Voting Shareholders? Evidence from the Top Executive Director Election in Japan," Working Paper Series g-1-25, Hitotsubashi University Center for Financial Research.
  62. Michal Matv{e}jka & Kenneth A. Merchant & Wim A. Van der Stede, 2009. "Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities," Management Science, INFORMS, vol. 55(6), pages 890-905, June.
  63. repec:mth:ijafr8:v:9:y:2019:i:1:p:89-121 is not listed on IDEAS
  64. Armstrong, Christopher S. & Gow, Ian D. & Larcker, David F., 2012. "The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans," Research Papers 2097, Stanford University, Graduate School of Business.
  65. Sabac, Florin, 2008. "Dynamic incentives and retirement," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 172-200, September.
  66. Bushman, Robert & Dai, Zhonglan & Wang, Xue, 2010. "Risk and CEO turnover," Journal of Financial Economics, Elsevier, vol. 96(3), pages 381-398, June.
  67. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
  68. Omar Pires Dias & Aziz Xavier Beiruth, 2021. "Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management," New Challenges in Accounting and Finance, EUROKD, vol. 6, pages 16-30.
  69. Humphreys, Brad R. & Paul, Rodney J. & Weinbach, Andrew P., 2016. "Performance expectations and the tenure of head coaches: Evidence from NCAA football," Research in Economics, Elsevier, vol. 70(3), pages 482-492.
  70. Humphery-Jenner, M., 2011. "Internal and External Discipline Following Securities Class Actions," Discussion Paper 2011-044, Tilburg University, Center for Economic Research.
  71. Habib, Ahsan & Hossain, Mahmud, 2013. "CEO/CFO characteristics and financial reporting quality: A review," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 88-100.
  72. Hu, Jinshuai & Kim, Jeong-Bon, 2019. "The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 91-107.
  73. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
  74. Farrell, Kathleen A. & Whidbee, David A., 2003. "Impact of firm performance expectations on CEO turnover and replacement decisions," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 165-196, December.
  75. Jungho Cho & Daecheon Yang & Kyeongmin Baek & Yeju Bu, 2025. "Market Competition, Downward-Sticky Pay, and Stock Returns: Lessons from South Korea," JRFM, MDPI, vol. 18(5), pages 1-19, May.
  76. Cheng, Shijun & Indjejikian, Raffi, 2009. "Managerial influence and CEO performance incentives," International Review of Law and Economics, Elsevier, vol. 29(2), pages 115-126, June.
  77. Nancy D. Ursel & Ligang Zhong, 2022. "Unionization and CEO turnover," Industrial Relations Journal, Wiley Blackwell, vol. 53(1), pages 53-70, January.
  78. Claudia Frisenna & Davide Rizzotti, 2025. "The effects of family entrenchment and board independence on CEO turnover," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(4), pages 977-1005, December.
  79. Ru (Tina) Gao & Shijun Guo & Daifei (Troy) Yao, 2024. "CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics," Australian Accounting Review, CPA Australia, vol. 34(4), pages 326-345, December.
  80. Fung, Hung-Gay & Li, Tongxia & Lu, Chun & Wen, Min-Ming, 2025. "The inevitable disclosure doctrine: A facade or a curse in the CEO labor market," Journal of Banking & Finance, Elsevier, vol. 179(C).
  81. Ka Wai Choi & Xiaomeng Chen & Sue Wright & Hai Wu, 2014. "Analysts' Forecasts Following Forced CEO Changes," Abacus, Accounting Foundation, University of Sydney, vol. 50(2), pages 146-173, June.
  82. Humphery-Jenner, M., 2011. "Internal and External Discipline Following Securities Class Actions," Other publications TiSEM 072318eb-d214-4c7a-ac7a-d, Tilburg University, School of Economics and Management.
  83. Yu, Lin & Lv, Haixia & Fung, Anna & Feng, Keyou, 2024. "CEO turnover shock and green innovation: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 894-908.
  84. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  85. Humphery-Jenner, Mark L., 2012. "Internal and external discipline following securities class actions," Journal of Financial Intermediation, Elsevier, vol. 21(1), pages 151-179.
  86. Steven Balsam & So Yean Kwack, 2022. "The impact of connections between the CEO and top executives on appointment, turnover and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 882-933, May.
  87. Colonnello, Stefano & Koetter, Michael & Wagner, Konstantin, 2023. "Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  88. Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017. "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, vol. 22(2), pages 715-752, June.
  89. Zhaoyang Gu, 2007. "Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7‐8), pages 1073-1098, September.
  90. Brad Humphreys & Rodney Paul & Andrew Weinbach, 2011. "CEO Turnover: More Evidence on the Role of Performance Expectations," Working Papers 2011-14, University of Alberta, Department of Economics.
  91. Kaveh Moghaddam & Thomas Weber & Pouya Seifzadeh & Sara Azarpanah, 2021. "Internal Reputation of the Firm: CEO Retention and Firm Market Performance," Corporate Reputation Review, Palgrave Macmillan, vol. 24(4), pages 205-221, November.
  92. Ko, Hin-cheung Annie & Tong, Yixing (Jamie) & Zhang, Feida (Frank) & Zheng, Guojian, 2016. "Corporate governance, product market competition and managerial incentives: Evidence from four Pacific Basin countries," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 491-502.
  93. Lin Li & Peter Lam & Wilson H.S. Tong & Justin Law, 2024. "CEO Turnovers Due to Poor Industry Performances: An Examination of the Boards' Retention Criteria," Post-Print hal-04425594, HAL.
  94. Michael S. Luehlfing & William R. McCumber & Huan Qiu, 2023. "CEO Social Capital and the Value Relevance of Accounting Metrics," Risks, MDPI, vol. 11(4), pages 1-35, April.
  95. Xia Chen & Qiang Cheng & Zhonglan Dai, 2013. "Family Ownership and CEO Turnovers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1166-1190, September.
  96. Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
  97. Like Jiang & Michel Magnan & Lixin (Nancy) Su & Shafu Zhang, 2018. "Damage Control: Earnings Management by Firms Facing Product Harm Crises," CIRANO Working Papers 2018s-01, CIRANO.
  98. Salas, Jesus M., 2010. "Entrenchment, governance, and the stock price reaction to sudden executive deaths," Journal of Banking & Finance, Elsevier, vol. 34(3), pages 656-666, March.
  99. Zhong, Rong (Irene), 2018. "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 67-93.
  100. Inho Suk & Seungwon Lee & William Kross, 2021. "CEO Turnover and Accounting Earnings: The Role of Earnings Persistence," Management Science, INFORMS, vol. 67(5), pages 3195-3218, May.
  101. Farooq, Muhammad Umar & Gyapong, Ernest & Gull, Ammar Ali & Usman, Muhammad & Javed, Muzhar & Tawiah, Vincent, 2025. "Do women directors influence CEO performance-induced turnover in China?," Journal of Business Research, Elsevier, vol. 186(C).
  102. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.
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