This paper presents evidence on the association between chief executive officer (CEO) turnover and discretionary accounting choice. The findings suggest at least two important ways in which routine and nonroutine CEO turn overs might have different effects on financial statment numbers....

As investor and researcher interest in emerging markets increases, the question of the availability and reliability of financial information pertinent to these markets becomes more and more important. This paper examines the availability and quality of accounting information on Malaysian firms...