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The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

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References

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2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
2003Determinants of market reactions to restatement announcements1,259 cited

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2005An Evaluation of Accounting-Based Measures of Expected Returns506 cited
2008The Contagion Effects of Accounting Restatements499 cited
2012Board Interlocks and Earnings Management Contagion486 cited
2008Internal Control Weaknesses and Information Uncertainty466 cited
2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
2018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature424 cited
2016Corporate Scandals and Household Stock Market Participation406 cited
2012Abnormal Audit Fees and Restatements349 cited
2014Reputation Repair After a Serious Restatement

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340 cited

2009Reducing Restatements with Increased Industry Expertise*331 cited

2016Proxies and Databases in Financial Misconduct Research331 cited

2006Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements318 cited

2006Disclosure and the cost of capital: what do we know?308 cited

2013Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements306 cited