Chief Executive Officer (CEOs) is important soul role in the company organization. In general, the CEO dominates the major strategy for company operations. It will have a major impact on the company while the company changes CEO. Ali and Zhang (2015) found that the new CEO has high uncertainty about the company operations in future. Therefore, the new CEOs focus on short-term interests and drive the CEO to engage in positive earnings management. This study is to discuss whether earnings management is persistence, especially the preliminary two stage of earnings management as a control variable. The empirical results show that even after the CEO turnover, the company's earnings management is still persistence.