Are Investors Confused by Restatements after Sarbanes-Oxley?

Regulators have expressed concern that investors are confused by the large number and questionable materiality of accounting restatements since passage of the Sarbanes-Oxley Act (SOX). This study looks for evidence of investor confusion by examining stock returns and trading volume. I find that the...

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Veröffentlicht in:	The Accounting review 2011-03, Vol.86 (2), p.507-539
1. Verfasser:	Burks, Jeffrey J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting changes Accounting principles Accounting standards Business accounting Financial information Financial reporting Financial restatements Financial statements Fraud Investments Investors Legislation Price efficiency Public Company Accounting Reform & Investor Protection Act 2002-US Rates of return Statistical analysis Statistical median Statistical significance Stock prices Stock returns Studies U.S.A
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