Accounting Restatements and External Financing Choices

There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external finan...

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Bibliographic Details
Main Authors: CHENG, Qiang, CHEN, Xia, Lo, Alvis
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
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Online Access:https://ink.library.smu.edu.sg/soa_research/874
https://ink.library.smu.edu.sg/context/soa_research/article/1873/viewcontent/SSRN_id1325261.pdf
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Institution: Singapore Management University
Language: English

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