政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63958
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 114205/145239 (79%)
造访人次 : 52935895      在线人数 : 1000
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63958


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/63958


    题名: Impact of Restatement Characteristics and Subsequent Earnings Management on Post-Sox Executive Turnover
    作者: 王雅芳;周玲臺
    Wang, Ya-Fang;Chou, Ling-Tai Lynette
    贡献者: 會計系
    日期: 2011-06
    上传时间: 2014-02-18 15:59:21 (UTC+8)
    摘要: 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]
    關聯: Review of Business, 31(2), 24-50
    数据类型: article
    显示于类别:[會計學系] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    2450.pdf237KbAdobe PDF2707检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈