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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63958
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/63958

    Title: Impact of Restatement Characteristics and Subsequent Earnings Management on Post-Sox Executive Turnover
    Authors: 王雅芳;周玲臺
    Wang, Ya-Fang;Chou, Ling-Tai Lynette
    Contributors: 會計系
    Date: 2011-06
    Issue Date: 2014-02-18 15:59:21 (UTC+8)
    Abstract: Understanding whether the likelihood of management turnover related to financial restatements changes after SOX is especially important because restatements have become much more common, with over 10% of publicly traded companies announcing restatements in 2006 (Johnson 2008). By surveying post-SOX company restatements, this study focuses on restatement characteristics as well as related management behavior, and provides insights into their consequences. Our findings provide evidence that the likelihood of CEO or CFO turnover increases for companies with higher restatement severity. Specifically, restatement characteristics, including core-earnings and magnitude of amounts, significantly affect the likelihood of management turnover. Additionally, when restatements are prompted by companies, management turnover is associated with the magnitude of overstated amount on income and/or restatements affecting core earnings. In addition, after controlling for the restatement severity, our empirical results provide strong evidence that when post-SOX executives window-dress earnings to portray a more favorable earnings picture, they are more likely to be terminated following financial restatements. [PUBLICATION ABSTRACT]
    Relation: Review of Business, 31(2), 24-50
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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