{"title":"首席执行官更替和重大业务重组","authors":"Hsin-Yi (Shirley) Hsieh, Jian Cao, M. Kohlbeck","doi":"10.1108/S1474-787120180000030004","DOIUrl":null,"url":null,"abstract":"Originality/Value – Overall, our results highlight the key economic role played by top corporate managers in major business restructurings, suggesting that CEO turnover leads to both real changes in managerial actions and altered reporting incentives.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"CEO Turnover and Major Business Restructurings\",\"authors\":\"Hsin-Yi (Shirley) Hsieh, Jian Cao, M. Kohlbeck\",\"doi\":\"10.1108/S1474-787120180000030004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Originality/Value – Overall, our results highlight the key economic role played by top corporate managers in major business restructurings, suggesting that CEO turnover leads to both real changes in managerial actions and altered reporting incentives.\",\"PeriodicalId\":273115,\"journal\":{\"name\":\"Advances in Management Accounting\",\"volume\":\"16 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-06-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Management Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/S1474-787120180000030004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Management Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/S1474-787120180000030004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Originality/Value – Overall, our results highlight the key economic role played by top corporate managers in major business restructurings, suggesting that CEO turnover leads to both real changes in managerial actions and altered reporting incentives.
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