Accounting Restatements: Are they Always Bad News for Investors?
This study investigates a large sample of financial statement restatements over the period 1986-2001, and compares restatements caused by changes in accounting principles to those caused by errors. Typically, investors perceive restatements as negative signals due to three potential reasons: (a) the...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2006
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/814 https://ink.library.smu.edu.sg/context/soa_research/article/1813/viewcontent/SSRN_id1280738.pdf |
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| Institution: | Singapore Management University |
| Language: | English |
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