Mario Daniele, Prajakta Desai, Claudia Imperatore, Angela Pettinicchio
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Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?
We examine whether retaining the former CEO as a board member has an impact on big bath accounting around CEO turnovers. Early evidence shows that when a CEO turnover occurs, the new CEO uses big b...
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Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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