CEO characteristics and financial restatement: The case of CEO turnover in Malaysia

• 主要な著者: Ishak, Rokiah, Md Yusof, Mohd Atef, Amran, Noor Afza, Aripin, Norhani
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2014
• 主題: HG Finance
• オンライン･アクセス: http://repo.uum.edu.my/17512/1/GBFRC2014%201-19.pdf; http://repo.uum.edu.my/17512/

This study examines the incidence of financial restatement in CEO turnover firms.Using logistic regression model on 78 CEO turnover firms from 2008 to 2010 among non financial institution, we find that the age of the CEO and forced turnover influence restatement in the year prior to CEO turnover.Spe...