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Record W879516909 · doi:10.1504/ijaf.2018.10010898

CEO turnover after poor performance: turnaround or scapegoating?

2018· article· en· W879516909 on OpenAlexaff
Thomas Walker, Catherine M. Rodriguez Milanes, Saif Ullah

Bibliographic record

VenueInternational Journal of Accounting and Finance · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsConcordia University
Fundersnot available
KeywordsScapegoatingBusinessPolitical sciencePolitics

Abstract

fetched live from OpenAlex

This paper explores whether firms that dismiss their CEO following poor corporate performance exhibit better performance post-turnover or whether dismissal merely serves a scapegoating function. We match firms in the same industry, by size, and by Altman Z-score, and compare our turnover sample with the matched group of firms without CEO dismissal. A subset of our results suggests that, after some delay, the market reacts positively to CEO dismissals that occur following bad performance: underperforming firms that fire their CEO exhibit positive and significant abnormal returns whereas their counterparts that retain their CEO exhibit negative abnormal returns. However, the majority of our findings indicate that CEO turnovers do not translate into better operating performance or firm valuation (Tobin's q), thus lending credence to the scapegoating hypothesis.

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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