Earnings management and stock market reaction : evidence from restating firms.

• Main Authors: Chiah, Hannah Yuen Sin., Kuah, Ee Wen., Poon, Chang Hong.
• Other Authors: Lim, Chee Yeow
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Stock exchanges
• Online Access: http://hdl.handle.net/10356/8859
• Institution: Nanyang Technological University

This paper examines the capital market consequences of the announcement of earnings restatement by US firms. The study involves firms who announced the restatement of their earnings from the period of 1996-2001.