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Earnings Restatements and Differential Timeliness of Accounting Conservatism

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References

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2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

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869 cited

2008Managerial Ownership and Accounting Conservatism702 cited

2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited

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