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Intra‐Industry Effects of Earnings Restatements Due to Accounting Irregularities
10 references·16 citing·52 second hop
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this work references cited by second hop

References

  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 1983Horizontal mergers, collusion, and stockholder wealth945 cited
  • 1992Contagion and competitive intra-industry effects of bankruptcy announcements920 cited
  • 2003Inferring the Cost of Capital Using the Ohlson–Juettner Model766 cited
  • 2003What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research645 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
  • 1993Long-Term Market Overreaction or Biases in Computed Returns?488 cited
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
  • 1983Contagion Effects of Bank Failures: Evidence from Capital Markets325 cited

Cited by

  • 2014The Deterrence Effects of Vicarious Punishments on Corporate Financial Fraud147 cited
  • 2021When an Industry Peer Is Accused of Financial Misconduct: Stigma versus Competition Effects on Non-accused Firms105 cited
  • 2014Corporate Governance, Political Connections, and Intra‐Industry Effects: Evidence from Corporate Scandals in China83 cited
  • 2013The Failure of Private Regulation

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79 cited
  • 2013Strength in numbers or guilt by association? Intragroup effects of female chief executive announcements64 cited
  • 2015Restatements: Do They Affect Auditor Reputation for Quality?61 cited
  • 2017Lenders’ Response to Peer and Customer Restatements57 cited
  • 2011Discretionary Disclosure and the Market Reaction to Restatements56 cited
  • 2010Information Transfer Effects of Bond Rating Downgrades53 cited
  • 2017Economic Links and the Spillover Effect of Earnings Quality on Market Risk45 cited
  • 2020Information Externalities of SFAS 161: Evidence from Supply Chains42 cited
  • 2022Clean diesel and dirty scandal: The echo of Volkswagen’s dieselgate in an intra-industry setting41 cited
  • 2014The intra-industry effect of corporate environmental violation: an exploratory study33 cited
  • 2014Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence32 cited
  • 2017The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms27 cited
  • 2020The impact of financial restatements on financial markets: a systematic review of the literature22 cited