The Informational Content And Valuation Ramifications Of Earnings Restatements

This paper analyzes the market responses to different categories of accounting restatements. Accounting restatements have been occurring with increasing frequency in recent years, generating significant discussion as to their causes and consequences. We examine both of these dimensions of restatemen...

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Veröffentlicht in:	The international business & economics research journal 2011-02, Vol.1 (5)
Hauptverfasser:	Owers, James E., Lin, Chen-Miao, Rogers, Ronald C.
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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