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Record W4229970699 · doi:10.1504/ijaf.2018.089971

CEO turnover after poor performance: turnaround or scapegoating?

2018· article· en· W4229970699 on OpenAlexaff
Catherine M. Rodriguez Milanes, Saif Ullah, Thomas Walker

Bibliographic record

VenueInternational Journal of Accounting and Finance · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsConcordia University
Fundersnot available
KeywordsDismissalScapegoatingCredenceBusinessMonetary economicsScrutinySample (material)EconomicsAccountingBiologyStatisticsLawMathematics

Abstract

fetched live from OpenAlex

This paper explores whether firms that dismiss their Chief Executive Officers (CEOs), due to poor corporate performance, exhibit better performance after the CEO turnover, or whether the CEO dismissal merely serves a scapegoating function. We examine whether companies that were in the eye of the public due to disappointing results recover after dismissing their CEO. We match firms in the same industry, by size, and Altman Z-Score and compare our turnover sample with this matched group of firms that did not dismiss the CEO. Our results suggest that CEO turnovers do not translate into better operating performance, or firm valuation (Tobin’s Q). However, we do find that, after some delay, the market reacts positively to CEO dismissals due to bad performance: Underperforming firms that fire their CEOs exhibit positive and significant abnormal returns, while their counterparts, who retain their CEOs, exhibit negative abnormal returns. 
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\nKey words: CEO Turnover, Scapegoating, Performance

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.402
Threshold uncertainty score0.561

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.003
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.011
GPT teacher head0.225
Teacher spread0.215 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2018
Admission routes1
Has abstractyes

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