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Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions
16 references·16 citing·38 second hopsampled
Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions (2008)Restating Under the Radar? Determinants o…LAS VEGAS SANDS CORP., a Nevada corporation, Plaintiff, v. UKNOWN REGISTRANTS OF www.wn0000.com, www.wn1111.com, www.wn2222.com, www.wn3333.com, www.wn4444.com, www.wn5555.com, www.wn6666.com, www.wn7777.com, www.wn8888.com, www.wn9999.com, www.112211.com, www.4456888.com, www.4489888.com, www.001148.com, and www.2289888.com, Defendants. (2016)LAS VEGAS SANDS CORP., a Neva…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Institutional Investors and Executive Compensation (2003)Institutional Investors and E…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Permanent and Temporary Components of Stock Prices (1988)Permanent and Temporary Compo…Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations (2021)Is “Not Guilty” the Same as “…Restatement of CSR Reports: Frequency, Magnitude, and Determinants* (2020)Restatement of CSR Reports: F…The Consequences of Audit‐Related Earnings Revisions (2017)The Consequences of Audit‐Rel…Lenders’ Response to Peer and Customer Restatements (2017)Lenders’ Response to Peer and…Information bundling and securities litigation (2017)Information bundling and secu…The Association between Executive Pay Structure and the Transparency of Restatement Disclosures (2016)The Association between Execu…The Timeliness of Restatement Disclosures and Financial Reporting Credibility (2015)The Timeliness of Restatement…Short Selling Around Restatement Announcements (2015)Short Selling Around Restatem…Restatements: Do They Affect Auditor Reputation for Quality? (2015)Restatements: Do They Affect …An Examination of Management's Regulatory Filing Choices Surrounding Restatements (2014)An Examination of Management'…An Analysis of 'Little R' Restatements (2014)An Analysis of 'Little R' Res…Empirical Evidence on Repeat Restatements (2013)Empirical Evidence on Repeat …Disclosure Outlets and Corporate Financial Communication: A Discussion of “Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A”* (2012)Disclosure Outlets and Corpor…A Critical Analysis of Databases used in Financial Misconduct Research (2012)A Critical Analysis of Databa…The Value of Confession: Admitting Mistakes to Build Reputation (2011)The Value of Confession: Admi…Discretionary Disclosure and the Market Reaction to Restatements (2011)Discretionary Disclosure and …The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The relationship between return and market value of common stocks (1981)Does the Stock Market Overreact? (1985)Noise Trader Risk in Financial Markets (1990)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Outside directors and CEO turnover (1988)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)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)In Search of Attention (2011)How does internal control regulation affect financial reporting? (2009)Let's Talk About the Weather: The Impact of Climate Change on Central Banks (2016)Algorithmic Trading and Market Quality: International Evidence (2020)
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References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1988Permanent and Temporary Components of Stock Prices3,036 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2016LAS VEGAS SANDS CORP., a Nevada corporation, Plaintiff, v. UKNOWN REGISTRANTS OF www.wn0000.com, www.wn1111.com, www.wn2222.com, www.wn3333.com, www.wn4444.com, www.wn5555.com, www.wn6666.com, www.wn7777.com, www.wn8888.com, www.wn9999.com, www.112211.com, www.4456888.com, www.4489888.com, www.001148.com, and www.2289888.com, Defendants.2,180 cited
  • 2003Institutional Investors and Executive Compensation2,012 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2005

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The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
1,393 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • Cited by

    • 2020Restatement of CSR Reports: Frequency, Magnitude, and Determinants*93 cited
    • 2013Empirical Evidence on Repeat Restatements71 cited
    • 2015Restatements: Do They Affect Auditor Reputation for Quality?61 cited
    • 2014An Analysis of 'Little R' Restatements59 cited
    • 2017Lenders’ Response to Peer and Customer Restatements57 cited
    • 2011Discretionary Disclosure and the Market Reaction to Restatements56 cited
    • 2012A Critical Analysis of Databases used in Financial Misconduct Research55 cited
    • 2015Short Selling Around Restatement Announcements42 cited
    • 2017The Consequences of Audit‐Related Earnings Revisions39 cited
    • 2017Information bundling and securities litigation39 cited
    • 2011The Value of Confession: Admitting Mistakes to Build Reputation38 cited
    • 2015The Timeliness of Restatement Disclosures and Financial Reporting Credibility36 cited
    • 2021Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations32 cited
    • 2012Disclosure Outlets and Corporate Financial Communication: A Discussion of “Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A”*30 cited
    • 2014An Examination of Management's Regulatory Filing Choices Surrounding Restatements27 cited
    • 2016The Association between Executive Pay Structure and the Transparency of Restatement Disclosures25 cited