Spillover effects of restatements on the financial reporting behavior of board-interlocked firms
This study examines the spillover effects of restatements on the financial reporting behavior of firms that share common directors with the restating firms (“interlocked firms”). Using a sample of restating firms, we find that restatements trigger investors’ concerns over the financial reporting amo...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2012
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/990 |
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Institution: | Singapore Management University |
Language: | English |