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The Effect of Chief Executive officer Turnover on Earnings Persistence

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• Volume 4,Issue 3, May 2017

Year:

2017

Type of Publication:

Article

Keywords:

CEO Turnover, Earnings Persistence, Manufacturing Companies, Indonesia

Authors:

• Fontanella, Amy

Journal:

IJIRES

Volume:

4

Number:

3

Pages:

311-316

Month:

May

ISSN:

2349-5219

BibTex:

@article{962, author = "Amy Fontanella", abstract = "The purpose of this research is to investigate the effect of Chief Executive Officer (CEO) turnover on earnings persistence. This research is conducted in 212 companies listed in Indonesia Stock Exchange (ISX), particularly the manufacturing (various industry, consumer goods, basic industry and chemical), trading, service, and also investment companies. The finding of this research is consistent with the hypothesis that CEO turnover has impact on earnings persistence in manufacturing, trading, service, and investment companies listed in ISX. Moreover, the result indicates that voluntary CEO turnover has a significant relationship with earnings persistence, but the forced one does not. The research proves CEO turnover as one of the most crucial corporate actions as this affects the company’s accounting and market performance", issn = "23495219", journal = "IJIRES", keywords = "CEO Turnover, Earnings Persistence, Manufacturing Companies, Indonesia", month = "May", note = "This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/", number = "3", pages = "311-316", title = "{T}he {E}ffect of {C}hief {E}xecutive officer {T}urnover on {E}arnings {P}ersistence", volume = "4", year = "2017", }

Note:

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/

Abstract:

The purpose of this research is to investigate the effect of Chief Executive Officer (CEO) turnover on earnings persistence. This research is conducted in 212 companies listed in Indonesia Stock Exchange (ISX), particularly the manufacturing (various industry, consumer goods, basic industry and chemical), trading, service, and also investment companies. The finding of this research is consistent with the hypothesis that CEO turnover has impact on earnings persistence in manufacturing, trading, service, and investment companies listed in ISX. Moreover, the result indicates that voluntary CEO turnover has a significant relationship with earnings persistence, but the forced one does not. The research proves CEO turnover as one of the most crucial corporate actions as this affects the company’s accounting and market performance

Full text: IJIRES_962 _FINAL.pdf Online version [Bibtex]