Purpose – We investigate the impact of CEO turnover on performance and accounting-based outcomes following major business restructurings. Design/Methodology/Approach – We analyze a sample of 217 major operational restructurings during the period 1999–2007 using regressions and other...

We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in the development of an audit program, they will affect...

Despite the importance of sell-side financial analysts as information intermediaries in the capital market, little is known about how managerial equity ownership associates with their information environment. Using Barron, Kim, Lim and Stevens' (1998) framework of measuring information...