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Do post-restatement firms care about financial credibility? Evidence from the pre- and post-SOX eras
16 references·5 citing·45 second hop
Do post-restatement firms care about financial credibility? Evidence from the pre- and post-SOX eras (2014)Do post-restatement firms care about fina…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…The Information Role of Conservatism (2008)The Information Role of Conse…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…What Drives Firm‐Level Stock Returns? (2002)What Drives Firm‐Level Stock …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…A VARIANCE DECOMPOSITION FOR STOCK RETURNS (1990)A VARIANCE DECOMPOSITION FOR …Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors (2021)Behavioral spillover between …The impact of financial restatements on financial markets: a systematic review of the literature (2020)The impact of financial resta…Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia (2020)Financial restatements and se…The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits (2018)The effect of tax audit outco…Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence (2014)Can Management Turnover Resto…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Stock Market Prices Do Not Follow Random Walks: Evidence from a Simple Specification Test (1988)The Dividend-Price Ratio and Expectations of Future Dividends and Discount Factors (1988)Business conditions and expected returns on stocks and bonds (1989)Consumption, Aggregate Wealth, and Expected Stock Returns (2001)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Presidential Address: Discount Rates (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Policy Uncertainty and Corporate Investment (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
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References

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  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

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984 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
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    • 2014Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence32 cited
    • 2020Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia28 cited
    • 2018The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits26 cited
    • 2020The impact of financial restatements on financial markets: a systematic review of the literature22 cited
    • 2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors21 cited