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Accounting restatements and information risk

16 references·16 citing·39 second hopsampled

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References

1993Common risk factors in the returns on stocks and bonds26,615 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1997Industry costs of equity5,793 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
2005The market pricing of accruals quality3,101 cited
2004Information and the Cost of Capital3,057 cited
2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
2001Toward an Implied Cost of Capital2,004 cited
2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
2003Determinants of market reactions to restatement announcements1,259 cited
2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
2002Are Dividend Changes a Sign of Firm Maturity?1,052 cited
1992Contagion and competitive intra-industry effects of bankruptcy announcements920 cited
2003Inferring the Cost of Capital Using the Ohlson–Juettner Model766 cited
2003

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Presidential Address: Liquidity and Price Discovery

652 cited

Cited by

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2013Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses112 cited
2023Common institutional ownership and stock price crash risk103 cited
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2011The Role of IRS Monitoring in Equity Pricing in Public Firms*98 cited
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