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Investor reactions to restatements conditional on disclosure of internal control weaknesses
16 references·0 citing·43 second hop
Investor reactions to restatements conditional on disclosure of internal control weaknesses (2018)Investor reactions to restatements condit…The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)The Impact of Financial Repor…Internal control and management guidance (2009)Internal control and manageme…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Contagion Effects of Accounting Restatements (2008)The Contagion Effects of Acco…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…Corporate Misreporting and Bank Loan Contracting (2007)Corporate Misreporting and Ba…Does disclosure deter or trigger litigation? (2005)Does disclosure deter or trig…The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital (2004)The Effect of Accounting Rest…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Confirmation Bias: A Ubiquito…Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads (1997)Management Forecasts and Info…Earnings disclosures and stockholder lawsuits (1997)Earnings disclosures and stoc…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)Competition and the cost of debt (2012)Political Connections and the Cost of Bank Loans (2013)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)A Theory of Cognitive Dissonance (1957)The Structure of Scientific Revolutions (1963)Judgment under Uncertainty: Heuristics and Biases (1975)Individual differences in reasoning: Implications for the rationality debate? (2000)A manifesto for reproducible science (2017)Fake News Detection on Social Media (2017)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Specification Tests in Econometrics (1978)The economic implications of corporate financial reporting (2005)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)The importance of the internal information environment for tax avoidance (2014)CEO Overconfidence and Management Forecasting (2015)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)Voluntary environmental disclosure quality and firm value: Further evidence (2015)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Capital markets research in accounting (2001)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)
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References

  • 1998Confirmation Bias: A Ubiquitous Phenomenon in Many Guises7,230 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2009Internal control and management guidance678 cited
  • 1997Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads639 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
  • 2005Does disclosure deter or trigger litigation?610 cited
  • 2010The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports557 cited

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  • 2008The Contagion Effects of Accounting Restatements499 cited
  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
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