The effects of accounting restatements on firm growth

Do restatements result in lower firm growth? One argument in support of this contention is that accounting restatements hurt contracting relations between the firm and outside parties such as a firm’s customers and suppliers, negatively impacting firm cash flows. The negative impact on cash flow red...

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Veröffentlicht in:	Journal of accounting and public policy 2013-09, Vol.32 (5), p.357-376
Hauptverfasser:	Albring, Susan M., Huang, Shawn X., Pereira, Raynolde, Xu, Xiaolu
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting methods Business growth Cash flow Corporate finance Customers Empirical research External financing Financial planning Financial restatements Fraud Investment analysis Law Studies
Online-Zugang:	Volltext
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