The Study of the Relationships between CEO turnover and Successor on Corporate performance and Earnings Management as Moderated by Human Capital

碩士 === 立德大學 === 國際企業管理研究所 === 95 === Under the trend going toward globalization, enterprises are facing elevated competition. Under such circumstance, the pressure has gone to corporate CEO, in which frequent and rapid change has shortened the tenure ship. The role of CEO turnover and succession is...

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Bibliographic Details
Main Authors: Ju-Hui Tsai, 蔡如蕙
Other Authors: Chang-Horng Tsao
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/10322341810143730590
Description
Summary:碩士 === 立德大學 === 國際企業管理研究所 === 95 === Under the trend going toward globalization, enterprises are facing elevated competition. Under such circumstance, the pressure has gone to corporate CEO, in which frequent and rapid change has shortened the tenure ship. The role of CEO turnover and succession is thus becoming salient in the modern business practices. This study tends to explore the relationships among CEO turnover and succession on corporate, as well as earnings management. The result generally indicated that human capital plays an important role in the relationships between CEO turnover and succession and corporate performance and earning management. Conclusions and recommendations were also discussed following the results.