Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley
نویسندگان
چکیده
منابع مشابه
Predicting earnings management: The case of earnings restatements
This paper examines the usefulness of accounting information in predicting earnings management. We investigate a comprehensive sample of firms from 1971-2000 that restated annual earnings. We find that firms restating earnings have high market expectations for future earnings growth and have higher levels of outstanding debt. We also find that a primary motivation for the earnings manipulation ...
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ژورنال
عنوان ژورنال: Journal of Business Ethics
سال: 2018
ISSN: 0167-4544,1573-0697
DOI: 10.1007/s10551-018-3950-y