SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Timeliness of Restatement Disclosures and Financial Reporting Credibility
16 references·1 citing·52 second hopsampled
The Timeliness of Restatement Disclosures and Financial Reporting Credibility (2015)The Timeliness of Restatement Disclosures…Reputation Repair After a Serious Restatement (2014)Reputation Repair After a Ser…How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses (2011)How Effective Is Internal Con…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Short Sellers and Financial Misconduct (2010)Short Sellers and Financial M…Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Corporate Governance in the P…Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)Audit Committees, Boards of D…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Economic Consequences of Fina…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?The Goals and Promise of the Sarbanes–Oxley Act (2007)The Goals and Promise of the …Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)Corporate Governance and Firm…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…An evaluation of alternative proxies for the market's assessment of unexpected earnings (1987)An evaluation of alternative …Effect of Digitalized Rumor Clarification on Stock Markets (2018)Effect of Digitalized Rumor C…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)An Empirical Evaluation of Accounting Income Numbers (1968)Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Positive Accounting Theory (1985)The Financial Information Content of Perceived Quality (1994)Investor Information Demand: Evidence from Google Searches Around Earnings Announcements (2011)Dividend Policy, Growth, and the Valuation of Shares (1961)Association between accounting performance measures and stock prices (1992)Price and return models (1995)The implied cost of capital: A new approach (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Determinants of market reactions to restatement announcements (2003)Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Common risk factors in the returns on stocks and bonds (1993)Higher market valuation of companies with a small board of directors (1996)On Persistence in Mutual Fund Performance (1997)The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation (2011)The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation * (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Agency Problems and the Theory of the Firm (1980)Large Shareholders and Corporate Control (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The consequences to managers for financial misrepresentation (2008)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)The effect of bonus schemes on accounting decisions (1985)Short interest and stock price crash risk (2015)Short interest and aggregate stock returns (2016)Big Data as a Governance Mechanism (2018)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 2007Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules762 cited
  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2010Short Sellers and Financial Misconduct573 cited
  • 2010Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*486 cited
  • 2007The Goals and Promise of the Sarbanes–Oxley Act435 cited
  • 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
  • 1987An evaluation of alternative proxies for the market's assessment of unexpected earnings

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

401 cited
  • 2014Reputation Repair After a Serious Restatement340 cited
  • 2009Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*337 cited
  • Cited by

    • 2018Effect of Digitalized Rumor Clarification on Stock Markets30 cited