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SEC Comment Letters and Financial Statement Restatements
16 references·1 citing·51 second hop
SEC Comment Letters and Financial Statement Restatements (2010)SEC Comment Letters and Financial Stateme…The Information Content of Business Combination Disclosure Level (2009)The Information Content of Bu…Stealth Disclosure of Accounting Restatements (2009)Stealth Disclosure of Account…The Effect of Auditor Quality on Financing Decisions (2008)The Effect of Auditor Quality…The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms (2006)The Effect of SFAS No. 131 on…Information Asymmetry, Information Precision, and the Cost of Capital (2006)Information Asymmetry, Inform…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings (2005)The Impact of SFAS No. 131 Bu…A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU (2005)A commentary on issues relati…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings (2003)Got Information? Investor Res…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Effect of Audit Quality on Earnings Management (1997)The Effect of Audit Quality o…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters (2021)Information asymmetry, regula…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Changes in the value-relevance of earnings and book values over the past forty years (1997)Are Insider Trades Informative? (2001)Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings (2006)Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation (2013)Word power: A new approach for content analysis (2013)Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)Auditor size and audit quality (1981)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)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)Trading Volume and Price Reactions to Public Announcements (1991)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices (2004)A Review of the Value Relevance Literature (2009)Is there a dark side to exchange traded funds? An information perspective (2017)Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings (2018)The Nature of the Firm (1937)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)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Auditor Tenure and Perceptions of Audit Quality (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate Social Responsibility and Credit Ratings (2013)The economic implications of corporate financial reporting (2005)Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust (2011)Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting (2012)Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings (2018)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2003Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings283 cited
  • 2005The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings257 cited
  • 2009Stealth Disclosure of Accounting Restatements210 cited
  • 2008The Effect of Auditor Quality on Financing Decisions195 cited
  • 1997The Effect of Audit Quality on Earnings Management188 cited
  • 2006Information Asymmetry, Information Precision, and the Cost of Capital183 cited
  • 2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU146 cited
  • 2009

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The Information Content of Business Combination Disclosure Level
136 cited
  • 2006The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms100 cited
  • Cited by

    • 2021Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters19 cited