Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo - Volkswirtschaftliche Fakultät, … - 2012
This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO...