...Judy K. Land Purpose This paper aims to examine whether restatement firms with certain restatement characteristics are more likely to have chief executive officer (CEO) turnover within a year of the restatement announcement, and whether these same firms are later subject to regulatory action...

... and firm value (Pound, 1988). Clive Smallman can be contacted at: smallmac@lincoln.ac.nz © Emerald Group Publishing Limited 2009 Chief executives Company performance New Zealand Top management pay remains a focus of intense scrutiny and debate in many countries. More...