Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-03-25 DOI:10.1080/09638180.2024.2325992

Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio

引用次数: 0

Abstract

We examine whether retaining the former CEO as a board member has an impact on big bath accounting around CEO turnovers. Early evidence shows that when a CEO turnover occurs, the new CEO uses big b...

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围绕离职的大浴场：前任首席执行官留在董事会会怎样？

我们研究了保留前任首席执行官作为董事会成员是否会对首席执行官更替前后的大浴池会计产生影响。早期的证据表明，当首席执行官更替时，新任首席执行官会使用大浴盆会计。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.