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Accounting Restatements: Are They Always Bad News for Investors?

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References

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2003Determinants of market reactions to restatement announcements1,259 cited
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1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
1989Characteristics of firms correcting previously reported quarterly earnings486 cited
2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
1998Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the Sec301 cited
2011Earnings Restatements: A Capital Market Perspective145 cited

Cited by

2008Revenue Manipulation and Restatements by Loss Firms25 cited
2018Chinese accounting restatement and the timeliness of annual report20 cited
2009Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?*20 cited
2012

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Investors' Response to Revelations of Prior Uncorrected Misstatements

16 cited

2008Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective12 cited