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

• Main Authors: Ishak, Rokiah, Md Yusof, Mohd Atef, Amran, Noor Afza, Aripin, Norhani
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2014
• 主题: HG Finance
• 在线阅读: 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...